Tax evasion tendencies in Malaysia. Do demographic profiles matter? / Olivia @ Biah Galus Owing ... [et al.]

• Main Authors: Galus Owing, Olivia @ Biah, Mohamad, Maslinawati, Nahar, Hairul Suhaimi, Yahya, Nurhidayah
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2023
• Subjects: Malaysia; Tax collection. Taxpayer compliance
• Online Access: https://ir.uitm.edu.my/id/eprint/89327/2/89327.pdf; https://ir.uitm.edu.my/id/eprint/89327/

The objective of this study is to investigate if the demographic characteristics of Malaysian taxpayers have an impact on their inclination to engage in tax cheating. By employing a quantitative research approach, we gathered primary data by means of a well-organized electronic survey. This survey was circulated to employed individual taxpayers through several online social media channels, such as email and messaging apps, in order to assure a diverse pool of respondents. The findings emphasize the importance of demographic factors in influencing the tax evasion behaviors of Malaysian taxpayers. They provide a realistic assessment of the impact of these factors on policy decisions, including the need for measures to reduce tax evasion tendencies.