Human Factor Affecting Tax Compliance Behavior among Salaried Group Taxpayers: a Study on Malaysian Taxpayers

Lee, Siew Lin (2024) Human Factor Affecting Tax Compliance Behavior among Salaried Group Taxpayers: a Study on Malaysian Taxpayers. Masters thesis, Tunku Abdul Rahman University of Management and Technology.

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Abstract

Tax revenue and non-tax revenue are the financial resources with which the government executes its various tasks. Failure to comply with tax provisions shows that a taxpayer is engaging in non-compliance. Tax non-compliance is the most common critical of all problems of tax administration issues. In responses to this issue, the current study intends to examine the main factors that could impact the tax compliance behavior of salaried group taxpayers in Malaysia by proposing a framework with the hope that it will provide insights on how to tackle tax compliance among this group. In this study, the variables such as financial position, referral group and tax knowledge will be examined in term of their relationship with the tax compliance behaviour. The theory that was applied in this study was theory of planned behaviour and social cognitive theory to support the adoption of the variables examined in this study. This study will rely on quantitative research design, e.g., explanatory research design to analyze cause and affect correlations between proposed variables as well as qualitative research design, e.g., semi-structure interviews. The target respondents of the study were all private and government sector salaried group taxpayers in Malaysia, where a minimum sample of 144 respondents was essentially needed for quantitative research design. Moreover, there is two participants was invited from Top 10 Accounting Firm for qualitative research design. The sampling technique for approaching these respondents was non-probability sampling technique by relying on convenience sampling. From the findings shown, it was shown that H1 to H8 were supported, except for H5 as well as H9 was not supported