Identifying the factors impacting upon personal tax compliance : a study involving tax affairs officers of Malaysian businesses
It is assumed from the literature reviews in taxation that a tendency for tax non-compliance exists among the officers who deal with tax matters in their business establishments in Malaysia when they do not comply with their respective tax systems. The hitherto published studies have not yet explore...
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School of Accounting, Auditing and Taxation, UNSW
2022
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my.unimas.ir.453992024-07-26T07:47:29Z http://ir.unimas.my/id/eprint/45399/ Identifying the factors impacting upon personal tax compliance : a study involving tax affairs officers of Malaysian businesses Nivakan, Sritharan Salawati, Sahari Sharon, Cheuk Choy Sheung Mohamed Ahmad, Syubaili HF5601 Accounting It is assumed from the literature reviews in taxation that a tendency for tax non-compliance exists among the officers who deal with tax matters in their business establishments in Malaysia when they do not comply with their respective tax systems. The hitherto published studies have not yet explored the tax compliance behaviour of tax affairs officers. Given this gap in the literature, this study endeavours to investigate the factors that impact corporate tax affairs officers’ personal tax compliance behaviour in Malaysia. Using purposive and snowball sampling techniques, the data was collected from 392 tax affairs officers of businesses in Malaysia. SmartPLS is used to analyse the data and test the hypotheses. The findings of this study reveal that peers’ tax compliance, audit probability, service quality of tax authority, and satisfaction with government spending strongly impact upon personal tax compliance behaviour of corporate tax affairs officers. This study opens a gateway to producing extensive and expeditious empirical evidence that could support the relation between tax affairs officers’ personal tax compliance and their decision-making on corporate tax compliance. School of Accounting, Auditing and Taxation, UNSW 2022 Article PeerReviewed text en http://ir.unimas.my/id/eprint/45399/1/Identifying%20the%20factors%20impacting%20-%20Copy.pdf Nivakan, Sritharan and Salawati, Sahari and Sharon, Cheuk Choy Sheung and Mohamed Ahmad, Syubaili (2022) Identifying the factors impacting upon personal tax compliance : a study involving tax affairs officers of Malaysian businesses. eJournal of Tax Research, 20 (1). pp. 48-71. ISSN 1448-2398 https://www.unsw.edu.au/business/our-research/research-environment/ejournal-of-tax-research/issues |
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HF5601 Accounting Nivakan, Sritharan Salawati, Sahari Sharon, Cheuk Choy Sheung Mohamed Ahmad, Syubaili Identifying the factors impacting upon personal tax compliance : a study involving tax affairs officers of Malaysian businesses |
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It is assumed from the literature reviews in taxation that a tendency for tax non-compliance exists among the officers who deal with tax matters in their business establishments in Malaysia when they do not comply with their respective tax systems. The hitherto published studies have not yet explored the tax compliance behaviour of tax affairs officers. Given this gap in the literature, this study endeavours to investigate the factors that impact corporate tax affairs officers’ personal tax compliance behaviour in Malaysia. Using purposive and snowball sampling techniques, the data was collected from 392 tax affairs officers
of businesses in Malaysia. SmartPLS is used to analyse the data and test the hypotheses. The findings of this study reveal that peers’ tax compliance, audit probability, service quality of tax authority, and satisfaction with government spending strongly impact upon personal tax compliance behaviour of corporate tax affairs officers. This study opens a gateway to producing extensive and expeditious empirical evidence that could support the relation between tax affairs officers’ personal tax compliance and their decision-making on corporate tax compliance. |
format |
Article |
author |
Nivakan, Sritharan Salawati, Sahari Sharon, Cheuk Choy Sheung Mohamed Ahmad, Syubaili |
author_facet |
Nivakan, Sritharan Salawati, Sahari Sharon, Cheuk Choy Sheung Mohamed Ahmad, Syubaili |
author_sort |
Nivakan, Sritharan |
title |
Identifying the factors impacting upon personal tax compliance : a study involving tax affairs officers of Malaysian businesses |
title_short |
Identifying the factors impacting upon personal tax compliance : a study involving tax affairs officers of Malaysian businesses |
title_full |
Identifying the factors impacting upon personal tax compliance : a study involving tax affairs officers of Malaysian businesses |
title_fullStr |
Identifying the factors impacting upon personal tax compliance : a study involving tax affairs officers of Malaysian businesses |
title_full_unstemmed |
Identifying the factors impacting upon personal tax compliance : a study involving tax affairs officers of Malaysian businesses |
title_sort |
identifying the factors impacting upon personal tax compliance : a study involving tax affairs officers of malaysian businesses |
publisher |
School of Accounting, Auditing and Taxation, UNSW |
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2022 |
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http://ir.unimas.my/id/eprint/45399/1/Identifying%20the%20factors%20impacting%20-%20Copy.pdf http://ir.unimas.my/id/eprint/45399/ https://www.unsw.edu.au/business/our-research/research-environment/ejournal-of-tax-research/issues |
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1806456051928662016 |
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13.188404 |