A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia

The main concern of all countries in the world is tax non compliance. This refers to the variances among what is being paid against what would be paid if the taxpayers filled complete and precise returns and pay what they are obligated. In spite of the fact that there are many studies carried in rel...

Full description

Saved in:

Bibliographic Details
Main Author:	Gayatri, Panirselvam
Format:	Thesis
Language:	eng eng eng
Published:	2018
Subjects:	HF5415.33 Consumer Behavior.
Online Access:	https://etd.uum.edu.my/8759/1/s820255_01.pdf https://etd.uum.edu.my/8759/2/s820255_02.pdf https://etd.uum.edu.my/8759/3/s820255-references.docx
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.8759
record_format	uketd_dc
spelling	my-uum-etd.87592021-10-31T02:24:28Z A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia 2018 Gayatri, Panirselvam Ibrahim, Idawati Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5415.33 Consumer Behavior. HJ4771.6 Income Tax. Tax Returns. The main concern of all countries in the world is tax non compliance. This refers to the variances among what is being paid against what would be paid if the taxpayers filled complete and precise returns and pay what they are obligated. In spite of the fact that there are many studies carried in relation to non compliance for established countries, there is though a little study done on tax non compliance for emergent countries such as Malaysia. The objectives of this study are to examine the relationship between Theory of Planned Behavior variables (Attitude, Subjective Norm and Perceived Behavioral Control), Tax Knowledge and Intention towards compliance behaviour among business taxpayers in Penang, Malaysia;to ascertain the most significant independent variable that affects the intention towards compliance behaviour among business taxpayers in Penang, Malaysia, and to identify the areas of difficulties among business taxpayers that contribute towards compliance behaviour in Penang, Malaysia. In this study, survey data has been chosen to opt as the main source data to collect business taxpayers’ view on the topic being studied. Probability sampling was used. The sample of this study is 250 business taxpayers in Penang, Malaysia. Data was analyzed using Statistical Package for the Social Sciences (SPSS). All the TPB constructs was found to have a positive relationship with the intention towards compliance behaviour except tax knowledge which had negative relationship. The most significant variable in this study is subjective norm. In this study, areas of difficulties among business taxpayers was mostly ranked as to maintaining records for income tax purpose, the cash flow position when paying the monthly tax instalment and followed by estimating the tax payable. Findings of this study may provide inputs for policy makers or IRBM on the level of compliance behaviour among business taxpayers. 2018 Thesis https://etd.uum.edu.my/8759/ https://etd.uum.edu.my/8759/1/s820255_01.pdf text eng staffonly https://etd.uum.edu.my/8759/2/s820255_02.pdf text eng public https://etd.uum.edu.my/8759/3/s820255-references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Ibrahim, Idawati
topic	HF5415.33 Consumer Behavior. HF5415.33 Consumer Behavior.
spellingShingle	HF5415.33 Consumer Behavior. HF5415.33 Consumer Behavior. Gayatri, Panirselvam A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia
description	The main concern of all countries in the world is tax non compliance. This refers to the variances among what is being paid against what would be paid if the taxpayers filled complete and precise returns and pay what they are obligated. In spite of the fact that there are many studies carried in relation to non compliance for established countries, there is though a little study done on tax non compliance for emergent countries such as Malaysia. The objectives of this study are to examine the relationship between Theory of Planned Behavior variables (Attitude, Subjective Norm and Perceived Behavioral Control), Tax Knowledge and Intention towards compliance behaviour among business taxpayers in Penang, Malaysia;to ascertain the most significant independent variable that affects the intention towards compliance behaviour among business taxpayers in Penang, Malaysia, and to identify the areas of difficulties among business taxpayers that contribute towards compliance behaviour in Penang, Malaysia. In this study, survey data has been chosen to opt as the main source data to collect business taxpayers’ view on the topic being studied. Probability sampling was used. The sample of this study is 250 business taxpayers in Penang, Malaysia. Data was analyzed using Statistical Package for the Social Sciences (SPSS). All the TPB constructs was found to have a positive relationship with the intention towards compliance behaviour except tax knowledge which had negative relationship. The most significant variable in this study is subjective norm. In this study, areas of difficulties among business taxpayers was mostly ranked as to maintaining records for income tax purpose, the cash flow position when paying the monthly tax instalment and followed by estimating the tax payable. Findings of this study may provide inputs for policy makers or IRBM on the level of compliance behaviour among business taxpayers.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Gayatri, Panirselvam
author_facet	Gayatri, Panirselvam
author_sort	Gayatri, Panirselvam
title	A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia
title_short	A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia
title_full	A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia
title_fullStr	A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia
title_full_unstemmed	A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia
title_sort	survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in penang state, malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/8759/1/s820255_01.pdf https://etd.uum.edu.my/8759/2/s820255_02.pdf https://etd.uum.edu.my/8759/3/s820255-references.docx
_version_	1747828454100828160

A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia

Similar Items