Intention to pay solid waste management tax among Malaysians

• Main Author: Aliyu, Dikko
• Format: Thesis
• Language: English; English; English
• Published: 2018
• Subjects: HJ4771.6 Income Tax. Tax Returns.
• Online Access: https://etd.uum.edu.my/9423/1/s819876_01.pdf; https://etd.uum.edu.my/9423/2/s819876_02.pdf; https://etd.uum.edu.my/9423/3/s819876_references.docx; https://etd.uum.edu.my/9423/

The density of the waste composition with its ever-increasing pattern of generation in developing countries, Malaysia inclusive, is a threat to the natural environment and the well-being of the people. Aware of the need to take quick and adequate measures to avert the impending danger, Malaysia government come up with Solid Waste and Public Cleansing Management programme but still could not successfully tackle the problem as it should. Therefore, for Malaysia to achieve its vision 2020 on solid waste management goals of 22% recycling rate and 40% waste diversion from landfill, a realistic and sustainable measure is necessary. Hence, this study adopted the Theory of Planned Behavior of Fishbein and Ajzen, to investigate the relationship between attitude, subjective norm, perceived behavioral control and intention to pay solid waste management tax for the cleaning of the environment on the basis of Pay- As-You-Pollute among Malaysians. Multiple regression analysis was used to analyse 330 returned questionnaires administered to the 2017 final year student of the College of Business, Universiti Utara, Malaysia. The results revealed that both attitude and perceived behavioral control significantly influence intention to pay solid waste management tax while subjective norms has no significance influence. The study has identified factors that militate against the attainment of the vision and suggested recommendations that will assist the Malaysian government in achieving the environment goal and guarantee its sustainability. Also, the study has contributed to the existing literature in the field of solid waste management and tax system in Malaysia.