Determinants of tax compliance intention among grab’s drivers in Kuala Lumpur

According to the information gathered from the Inland Revenue Board of Malaysia, it has been demonstrated that tax compliance among Grab’s drivers in Kuala Lumpur was substantially low. This study attempts to investigate the determinants of factors among Kuala Lumpur Grab’s driver group on their tax...

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Main Author:	Mohd Syihab, Mohd Mahfdzuz
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/10767/1/s829348_01.pdf https://etd.uum.edu.my/10767/2/s829348_02.pdf
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id	my-uum-etd.10767
record_format	uketd_dc
spelling	my-uum-etd.107672023-11-26T02:54:52Z Determinants of tax compliance intention among grab’s drivers in Kuala Lumpur 2023 Mohd Syihab, Mohd Mahfdzuz Marimuthu, Munusamy College of Business (COB) College of Business HF5601-5689 Accounting HJ4771.6 Income Tax. Tax Returns. According to the information gathered from the Inland Revenue Board of Malaysia, it has been demonstrated that tax compliance among Grab’s drivers in Kuala Lumpur was substantially low. This study attempts to investigate the determinants of factors among Kuala Lumpur Grab’s driver group on their tax compliance. A theoretical framework was developed based on the Theory of Planned Behaviour. The objectives of the study are to determine the level and relationship of attitude, subjective norms, perceived behaviour control (tax knowledge), and tax compliance intention among Grab’s drivers in Kuala Lumpur. Questionnaires via online were used for data collection, reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were conducted using the data collected from 94 respondents chosen by random sampling techniques with a percentage of response rate by 63%. The result of multiple regression analysis shows that the attitude, subjective norms and tax knowledge tested can explain 70.9% of variances towards the intention of tax compliance. Hence, the model used in this study was supported as being suitable and was able to predict the dependent variable, intention to tax compliance. From the research findings, it was found that attitude and tax knowledge have significant influences on tax compliance intentions. Subjective norms, on the other hand, had no significant impact on tax compliance intentions. 2023 Thesis https://etd.uum.edu.my/10767/ https://etd.uum.edu.my/10767/1/s829348_01.pdf text eng 2026-09-14 staffonly https://etd.uum.edu.my/10767/2/s829348_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Marimuthu, Munusamy
topic	HF5601-5689 Accounting HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting HF5601-5689 Accounting Mohd Syihab, Mohd Mahfdzuz Determinants of tax compliance intention among grab’s drivers in Kuala Lumpur
description	According to the information gathered from the Inland Revenue Board of Malaysia, it has been demonstrated that tax compliance among Grab’s drivers in Kuala Lumpur was substantially low. This study attempts to investigate the determinants of factors among Kuala Lumpur Grab’s driver group on their tax compliance. A theoretical framework was developed based on the Theory of Planned Behaviour. The objectives of the study are to determine the level and relationship of attitude, subjective norms, perceived behaviour control (tax knowledge), and tax compliance intention among Grab’s drivers in Kuala Lumpur. Questionnaires via online were used for data collection, reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were conducted using the data collected from 94 respondents chosen by random sampling techniques with a percentage of response rate by 63%. The result of multiple regression analysis shows that the attitude, subjective norms and tax knowledge tested can explain 70.9% of variances towards the intention of tax compliance. Hence, the model used in this study was supported as being suitable and was able to predict the dependent variable, intention to tax compliance. From the research findings, it was found that attitude and tax knowledge have significant influences on tax compliance intentions. Subjective norms, on the other hand, had no significant impact on tax compliance intentions.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Mohd Syihab, Mohd Mahfdzuz
author_facet	Mohd Syihab, Mohd Mahfdzuz
author_sort	Mohd Syihab, Mohd Mahfdzuz
title	Determinants of tax compliance intention among grab’s drivers in Kuala Lumpur
title_short	Determinants of tax compliance intention among grab’s drivers in Kuala Lumpur
title_full	Determinants of tax compliance intention among grab’s drivers in Kuala Lumpur
title_fullStr	Determinants of tax compliance intention among grab’s drivers in Kuala Lumpur
title_full_unstemmed	Determinants of tax compliance intention among grab’s drivers in Kuala Lumpur
title_sort	determinants of tax compliance intention among grab’s drivers in kuala lumpur
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10767/1/s829348_01.pdf https://etd.uum.edu.my/10767/2/s829348_02.pdf
_version_	1783729427625017344

Determinants of tax compliance intention among grab’s drivers in Kuala Lumpur

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