Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia

Tax compliance is a degree of obligation of taxpayers towards the rule and regulations of taxes which free from any involvement in tax avoidance or tax evasion activities. In Malaysia, tax collection is one of the main incomes revenue to govern the country. Recently, the tax collection seems decreas...

Full description

Saved in:
Bibliographic Details
Main Author: Hamizah Azizah, Sobri
Format: Thesis
Language:English
English
Published: 2022
Subjects:
Online Access:https://etd.uum.edu.my/10694/1/s827513_01.pdf
https://etd.uum.edu.my/10694/2/s827513_02.pdf
https://etd.uum.edu.my/10694/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.etd.10694
record_format eprints
spelling my.uum.etd.106942023-11-14T09:10:34Z https://etd.uum.edu.my/10694/ Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia Hamizah Azizah, Sobri HJ Public Finance Tax compliance is a degree of obligation of taxpayers towards the rule and regulations of taxes which free from any involvement in tax avoidance or tax evasion activities. In Malaysia, tax collection is one of the main incomes revenue to govern the country. Recently, the tax collection seems decrease due to tax compliance gap. Previous studies are focusing on the corporate tax, SME’s or combination with personal income tax. As less attention was given specifically to personal income tax research, the current study has been conducted to examine the relationship between the perception of taxpayers on justice, tax rate and tax penalty towards the personal income tax compliance. There are two theories used in the study which are Fiscal Exchange Theory and Economic Deterrence Theory reflecting the variables. There are seventyfour returned questionnaires that measured the perception of taxpayers on justice, tax rate and tax penalty towards personal income tax compliance. The findings reveal that there is positive and significant relationship between justice and tax penalty with tax compliance. While then, tax rate has negative relationship with the tax compliance. 2022 Thesis NonPeerReviewed text en https://etd.uum.edu.my/10694/1/s827513_01.pdf text en https://etd.uum.edu.my/10694/2/s827513_02.pdf Hamizah Azizah, Sobri (2022) Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HJ Public Finance
spellingShingle HJ Public Finance
Hamizah Azizah, Sobri
Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
description Tax compliance is a degree of obligation of taxpayers towards the rule and regulations of taxes which free from any involvement in tax avoidance or tax evasion activities. In Malaysia, tax collection is one of the main incomes revenue to govern the country. Recently, the tax collection seems decrease due to tax compliance gap. Previous studies are focusing on the corporate tax, SME’s or combination with personal income tax. As less attention was given specifically to personal income tax research, the current study has been conducted to examine the relationship between the perception of taxpayers on justice, tax rate and tax penalty towards the personal income tax compliance. There are two theories used in the study which are Fiscal Exchange Theory and Economic Deterrence Theory reflecting the variables. There are seventyfour returned questionnaires that measured the perception of taxpayers on justice, tax rate and tax penalty towards personal income tax compliance. The findings reveal that there is positive and significant relationship between justice and tax penalty with tax compliance. While then, tax rate has negative relationship with the tax compliance.
format Thesis
author Hamizah Azizah, Sobri
author_facet Hamizah Azizah, Sobri
author_sort Hamizah Azizah, Sobri
title Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
title_short Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
title_full Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
title_fullStr Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
title_full_unstemmed Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
title_sort perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in malaysia
publishDate 2022
url https://etd.uum.edu.my/10694/1/s827513_01.pdf
https://etd.uum.edu.my/10694/2/s827513_02.pdf
https://etd.uum.edu.my/10694/
_version_ 1783881156625694720
score 13.160551