UUM Electronic Theses and Dissertation
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The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban

Azlina, Ismail (2018) The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban. Masters thesis, Universiti Utara Malaysia.

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Abstract

Convincing taxpayers to comply with the tax regulations has been the main challenge of Malaysia authority. Even though tax is one of important revenue source in Malaysia, tax collection has been decreased in year 2016 compared to year 2015. Tax component from employment is the second largest contributor to Government tax revenue. The main purpose of this study is to examine the effect of demographic factors (gender, age, education background, income level and ethnicity diversity), tax knowledge and tax ethics on individual salaried taxpayer by using survey method towards tax compliance behaviour in Malaysia. A total of 500 questionnaires were distributed
among Seremban taxpayers during Hasil4U programme 2016 (March – April 2016) in Inland Revenue Board of Malaysia (IRBM) Seremban Branch. Age group, tax knowledge and ethics have positive relationship with level of tax compliance
behaviour among individual taxpayers in Seremban; whilst, gender, education level, income level and ethnicity affect tax compliance behaviour negatively. Overall, the findings in this paper are supported by other studies in literatures.

Item Type: Thesis (Masters)
Supervisor : Marimuthu, Munusamy
Item ID: 8507
Uncontrolled Keywords: tax compliance, tax, employment, individual
Subjects: H Social Sciences > HJ Public Finance > HJ4771.6 Income Tax. Tax Returns.
Divisions: Othman Yeop Abdullah Graduate School of Business
Date Deposited: 01 Aug 2021 04:34
Last Modified: 01 Aug 2021 04:46
Department: Othman Yeop Abdullah Graduate School of Business
Name: Marimuthu, Munusamy
URI: https://etd.uum.edu.my/id/eprint/8507

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