The Effect of Enforcement on Tax Compliance in the Adoption of the Self-Assessment System (Sas) Among Individual Taxpayers in Klang VALLEY.

• Main Author: Muhammad Syazwan, Malik
• Format: Thesis
• Language: English; English
• Published: 2023
• Subjects: HJ4771.6 Income Tax. Tax Returns.
• Online Access: https://etd.uum.edu.my/11372/1/s829350_01.pdf; https://etd.uum.edu.my/11372/2/s829350_02.pdf; https://etd.uum.edu.my/11372/

This study examines the impact of enforcement on tax compliance among individual taxpayers in the Klang Valley region of Malaysia. It focuses on the implementation of the Self- Assessment System (SAS) in Malaysia, which relies on tax laws and regulations enforced through penalties for non-compliance. Hence the focus of this study is to analyse the impact of Enforcement on Tax Compliance by employing the Theory of Planned Behaviour (TPB). The study finds that enforcement measures positively affect tax compliance, but issues arise due to the complex and ambiguous language used in tax legislation, hindering taxpayer understanding and motivation to comply. Moreover, the study highlights the importance of tax education, with a lack of proper knowledge affecting compliance rates. Interestingly, tax awareness alone did not significantly influence compliance. The research underscores the need for clear and comprehensible tax laws, robust enforcement measures, and comprehensive tax education programs to promote tax compliance effectively among individual taxpayers in the Klang Valley. Implementing these recommendations can lead to improved compliance rates and a more compliant taxpayer base in Malaysia.