Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax

Prior literature shows that tax knowledge is positively related to tax compliance. It is believed that citizens with tax knowledge would indirectly assist tax authorities in tax collection task because they are literate and interested in taxation. In view of this, there are three main objectives of...

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Main Authors: Abdullah, Mazni, Sapiei, Noor Sharoja
Format: Article
Published: Common Ground Research Networks 2008
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Online Access:http://eprints.um.edu.my/25487/
https://doi.org/10.18848/1833-1882/cgp/v03i05/52599
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spelling my.um.eprints.254872020-09-01T04:54:15Z http://eprints.um.edu.my/25487/ Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax Abdullah, Mazni Sapiei, Noor Sharoja HJ Public Finance Prior literature shows that tax knowledge is positively related to tax compliance. It is believed that citizens with tax knowledge would indirectly assist tax authorities in tax collection task because they are literate and interested in taxation. In view of this, there are three main objectives of this study, (1) to determine the level of tax knowledge of Malaysian citizens; (2) to determine the awareness of citizens with respect to service tax; and (3) to gauge the perceptions of citizens of the credibility of tax authority (Royal Malaysian Customs). The findings of this study might suggest that the level of tax knowledge and awareness of respondents in relating to service tax are still low and some of the respondents have negative perceptions of the tax authority's credibility. © Common Ground, Mazni Abdullah, All Rights Reserved. Common Ground Research Networks 2008 Article PeerReviewed Abdullah, Mazni and Sapiei, Noor Sharoja (2008) Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax. The International Journal of Interdisciplinary Social Sciences: Annual Review, 3 (5). pp. 73-82. ISSN 1833-1882 https://doi.org/10.18848/1833-1882/cgp/v03i05/52599 doi:10.18848/1833-1882/cgp/v03i05/52599
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Research Repository
url_provider http://eprints.um.edu.my/
topic HJ Public Finance
spellingShingle HJ Public Finance
Abdullah, Mazni
Sapiei, Noor Sharoja
Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax
description Prior literature shows that tax knowledge is positively related to tax compliance. It is believed that citizens with tax knowledge would indirectly assist tax authorities in tax collection task because they are literate and interested in taxation. In view of this, there are three main objectives of this study, (1) to determine the level of tax knowledge of Malaysian citizens; (2) to determine the awareness of citizens with respect to service tax; and (3) to gauge the perceptions of citizens of the credibility of tax authority (Royal Malaysian Customs). The findings of this study might suggest that the level of tax knowledge and awareness of respondents in relating to service tax are still low and some of the respondents have negative perceptions of the tax authority's credibility. © Common Ground, Mazni Abdullah, All Rights Reserved.
format Article
author Abdullah, Mazni
Sapiei, Noor Sharoja
author_facet Abdullah, Mazni
Sapiei, Noor Sharoja
author_sort Abdullah, Mazni
title Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax
title_short Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax
title_full Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax
title_fullStr Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax
title_full_unstemmed Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax
title_sort some evidence of tax knowledge in malaysia: the case of service tax
publisher Common Ground Research Networks
publishDate 2008
url http://eprints.um.edu.my/25487/
https://doi.org/10.18848/1833-1882/cgp/v03i05/52599
_version_ 1680857037460733952
score 12.925488