Determinants of intention to become tax agents among accounting student

There is an insufficient number of tax agents in Malaysia. This insufficiency could be due to the intention to become tax agents among accounting students. Theory of Planned Behavior indicates that behavioral intention is the main predictor of actual behavior. Hence, this study attempts to investiga...

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Main Author:	Puvaneswari, Veloo
Format:	Thesis
Language:	eng eng
Published:	2015
Subjects:	HF5549-5549.5 Personnel Management Employment
Online Access:	https://etd.uum.edu.my/5572/1/s814234_01.pdf https://etd.uum.edu.my/5572/2/s814234_02.pdf
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id	my-uum-etd.5572
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Marimuthu, Munusamy
topic	HF5549-5549.5 Personnel Management Employment
spellingShingle	HF5549-5549.5 Personnel Management Employment Puvaneswari, Veloo Determinants of intention to become tax agents among accounting student
description	There is an insufficient number of tax agents in Malaysia. This insufficiency could be due to the intention to become tax agents among accounting students. Theory of Planned Behavior indicates that behavioral intention is the main predictor of actual behavior. Hence, this study attempts to investigate the determinants of factors that could influence the accounting students to become tax agents. In order to determine the intention of accounting students to become tax agents, this study uses the Theory of Planned Behavior as the fundamental theory. The first objective of the study was to determine whether attitude towards becoming tax agents influences the intention to become tax agents among accounting students. The second objective of the study was to determine whether subjective norms influences the intention to become tax agents among accounting students. The last objective was to determine whether perceived behavioral control (self-efficacy and knowledge on tax agent requirements) influences the intention to become tax agents among accounting students. Questionnaire survey were used for data collection. Reliability, validity, descriptive and multiple regression analyses were conducted using the data collected from 330 respondents chosen by using the convenience sampling techniques. The result of multiple regression analyses shows that the independent variables tested can explain 58% variances towards the intention to become tax agents. Hence, the model used in this study were supported being suitable and it was able to predict the dependent variable; intention to become tax agent. From the research findings, it was found that independent variables that influence the intention to become tax agent were attitude, subjective norm and self efficacy
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Puvaneswari, Veloo
author_facet	Puvaneswari, Veloo
author_sort	Puvaneswari, Veloo
title	Determinants of intention to become tax agents among accounting student
title_short	Determinants of intention to become tax agents among accounting student
title_full	Determinants of intention to become tax agents among accounting student
title_fullStr	Determinants of intention to become tax agents among accounting student
title_full_unstemmed	Determinants of intention to become tax agents among accounting student
title_sort	determinants of intention to become tax agents among accounting student
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2015
url	https://etd.uum.edu.my/5572/1/s814234_01.pdf https://etd.uum.edu.my/5572/2/s814234_02.pdf
_version_	1747827952524984320
spelling	my-uum-etd.55722021-03-18T08:46:39Z Determinants of intention to become tax agents among accounting student 2015 Puvaneswari, Veloo Marimuthu, Munusamy Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5549-5549.5 Personnel Management. Employment There is an insufficient number of tax agents in Malaysia. This insufficiency could be due to the intention to become tax agents among accounting students. Theory of Planned Behavior indicates that behavioral intention is the main predictor of actual behavior. Hence, this study attempts to investigate the determinants of factors that could influence the accounting students to become tax agents. In order to determine the intention of accounting students to become tax agents, this study uses the Theory of Planned Behavior as the fundamental theory. The first objective of the study was to determine whether attitude towards becoming tax agents influences the intention to become tax agents among accounting students. The second objective of the study was to determine whether subjective norms influences the intention to become tax agents among accounting students. The last objective was to determine whether perceived behavioral control (self-efficacy and knowledge on tax agent requirements) influences the intention to become tax agents among accounting students. Questionnaire survey were used for data collection. Reliability, validity, descriptive and multiple regression analyses were conducted using the data collected from 330 respondents chosen by using the convenience sampling techniques. The result of multiple regression analyses shows that the independent variables tested can explain 58% variances towards the intention to become tax agents. Hence, the model used in this study were supported being suitable and it was able to predict the dependent variable; intention to become tax agent. From the research findings, it was found that independent variables that influence the intention to become tax agent were attitude, subjective norm and self efficacy 2015 Thesis https://etd.uum.edu.my/5572/ https://etd.uum.edu.my/5572/1/s814234_01.pdf text eng public https://etd.uum.edu.my/5572/2/s814234_02.pdf text eng public masters masters Universiti Utara Malaysia Abdul Rahim, A. 1998. Self-assessment – the Malaysian tax administration. Suara IROU (25): 24-27, 42-43. Ajzen, I. (1985). From Intentions to Actions: A Theory of Planned Behavior. In J. Kuhl & J. Beckmann (Eds.), Action Control (pp. 11-39): Springer Berlin Heidelberg. Ajzen, I. (1991). Theories of Cognitive Self-RegulationThe theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211. Ajzen, I. (2002). 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Determinants of intention to become tax agents among accounting student

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