Determinants of intention behaviour to appoint legitimate tax agents among sole proprietorships in Negeri Sembilan

Determinants of intention behaviour to appoint legitimate tax agents among sole proprietorships in Negeri Sembilan

In this study, Ajzen’s (1991) Theory of Planned Behavior (TPB) is used as a theoretical framework to answer the theoretical gap and practical gap according to the Inland Revenue Board (IRBM) Media statement dated 26 November 2015 that remind all Malaysian taxpayers to only seek legitimate (approved)...

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Main Author: Ibrahim, Che Mohd Zaradi
Format: Thesis
Language:eng
eng
Published: 2017
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/8207/1/s819552_01.pdf
https://etd.uum.edu.my/8207/2/s819552_02.pdf
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record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Marimuthu, Munusamy
topic HJ4771.6 Income Tax
Tax Returns.
spellingShingle HJ4771.6 Income Tax
Tax Returns.
Ibrahim, Che Mohd Zaradi
Determinants of intention behaviour to appoint legitimate tax agents among sole proprietorships in Negeri Sembilan
description In this study, Ajzen’s (1991) Theory of Planned Behavior (TPB) is used as a theoretical framework to answer the theoretical gap and practical gap according to the Inland Revenue Board (IRBM) Media statement dated 26 November 2015 that remind all Malaysian taxpayers to only seek legitimate (approved) tax agent services to manage their tax matters. The objectives of this study are to examine the factors that determine the intention of sole proprietor taxpayers to appoint or to use legitimate tax agents and to determine also whether attitude, subjective norm, self-efficacy and tax enforcement will influence their intention to appoint legitimate tax agents. The data set of the study was obtained from the survey method using questionnaires applied to 313 sole proprietor taxpayers who visited the IRBM Seremban Branch Office during Taxpayers’ Service Month (or Hasil4U) programme held on 1 March until 30 June 2016. Samples were chosen by using the random sampling technique. The result of the reliability test shows that the research instrument is in an acceptable position. The study found all the determinants of intention studied were having mean score of 3.44 which show that there is a high intention for sole proprietor taxpayers to use legitimate tax agents. Multiple regression analysis was carried out on the data collected to see the relationship between the independent and dependent variables. The result of multiple regression shows that the independent variables tested can explain 91.6% variances towards the intention to use legitimate tax agents. Consistent with the hypotheses developed, the results reveal that attitude, subjective norm and tax enforcement have significant positively related to the intention of the respondents. Nevertheless, self-efficacy has significant negative statistical effect to the intention of the respondents.
format Thesis
qualification_name other
qualification_level Master's degree
author Ibrahim, Che Mohd Zaradi
author_facet Ibrahim, Che Mohd Zaradi
author_sort Ibrahim, Che Mohd Zaradi
title Determinants of intention behaviour to appoint legitimate tax agents among sole proprietorships in Negeri Sembilan
title_short Determinants of intention behaviour to appoint legitimate tax agents among sole proprietorships in Negeri Sembilan
title_full Determinants of intention behaviour to appoint legitimate tax agents among sole proprietorships in Negeri Sembilan
title_fullStr Determinants of intention behaviour to appoint legitimate tax agents among sole proprietorships in Negeri Sembilan
title_full_unstemmed Determinants of intention behaviour to appoint legitimate tax agents among sole proprietorships in Negeri Sembilan
title_sort determinants of intention behaviour to appoint legitimate tax agents among sole proprietorships in negeri sembilan
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2017
url https://etd.uum.edu.my/8207/1/s819552_01.pdf
https://etd.uum.edu.my/8207/2/s819552_02.pdf
_version_ 1747828351291097088
spelling my-uum-etd.82072021-04-29T06:42:22Z Determinants of intention behaviour to appoint legitimate tax agents among sole proprietorships in Negeri Sembilan 2017 Ibrahim, Che Mohd Zaradi Marimuthu, Munusamy Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. In this study, Ajzen’s (1991) Theory of Planned Behavior (TPB) is used as a theoretical framework to answer the theoretical gap and practical gap according to the Inland Revenue Board (IRBM) Media statement dated 26 November 2015 that remind all Malaysian taxpayers to only seek legitimate (approved) tax agent services to manage their tax matters. The objectives of this study are to examine the factors that determine the intention of sole proprietor taxpayers to appoint or to use legitimate tax agents and to determine also whether attitude, subjective norm, self-efficacy and tax enforcement will influence their intention to appoint legitimate tax agents. The data set of the study was obtained from the survey method using questionnaires applied to 313 sole proprietor taxpayers who visited the IRBM Seremban Branch Office during Taxpayers’ Service Month (or Hasil4U) programme held on 1 March until 30 June 2016. Samples were chosen by using the random sampling technique. The result of the reliability test shows that the research instrument is in an acceptable position. The study found all the determinants of intention studied were having mean score of 3.44 which show that there is a high intention for sole proprietor taxpayers to use legitimate tax agents. Multiple regression analysis was carried out on the data collected to see the relationship between the independent and dependent variables. The result of multiple regression shows that the independent variables tested can explain 91.6% variances towards the intention to use legitimate tax agents. Consistent with the hypotheses developed, the results reveal that attitude, subjective norm and tax enforcement have significant positively related to the intention of the respondents. Nevertheless, self-efficacy has significant negative statistical effect to the intention of the respondents. 2017 Thesis https://etd.uum.edu.my/8207/ https://etd.uum.edu.my/8207/1/s819552_01.pdf text eng public https://etd.uum.edu.my/8207/2/s819552_02.pdf text eng public other masters Universiti Utara Malaysia Abdul Hamid, S., (2013). Tax Compliance Behaviour of Tax Agents: A Comparative Study of Malaysia and New Zealand. University of Canterbury. Awaludin, N.S., Bakar, N.S., & Jaafar, S., (2014). 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