The influence of normative beliefs on tax-payers attitude and voluntary tax compliance intention
As technology advances, individuals will utilise the gadgets in their daily processes. However, individuals may still require views from their peers and other people surrounding in making decisions. The views formed would affect the individual’s attitude towards their actions. This study was adminis...
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my.uum.repo.273932020-08-26T13:58:37Z http://repo.uum.edu.my/27393/ The influence of normative beliefs on tax-payers attitude and voluntary tax compliance intention Ang, Leng Soon Derashid, Chek Bidin, Zainol HF5601 Accounting As technology advances, individuals will utilise the gadgets in their daily processes. However, individuals may still require views from their peers and other people surrounding in making decisions. The views formed would affect the individual’s attitude towards their actions. This study was administered to understand the influence of normative belief on taxpayers’ attitude towards voluntary tax compliance intention using the Theory of Reasoned Action (TRA). A total of 311 responses were obtained from the survey conducted remotely online, which was analysed using Smart PLS 3.0 software. The attitude (ATT) construct was decomposed into several dimensions of general tax filing knowledge, compatibility, perceived ease of use, perceived usefulness, and subjective norm. Interestingly, the study found that normative belief, which was measured using the dimension of the subjective norm, has a significant influence on attitude. Similarly, it was found that general tax filing knowledge does significantly influence attitude. However, the dimensions of compatibility, perceived ease of use, and perceived usefulness were found to be insignificant. In conclusion, the study recognises that technologies play an essential role in individuals’ attitude on tax compliance. Nevertheless, the views of peers and tax knowledge do have an impact on taxpayers regardless of the compatibility and usefulness of the systems when it comes to the voluntary tax compliance intention. OMJP Alpha Publishing 2020 Article PeerReviewed application/pdf en http://repo.uum.edu.my/27393/1/IPJAS%204%201%202020%2033%2043.pdf Ang, Leng Soon and Derashid, Chek and Bidin, Zainol (2020) The influence of normative beliefs on tax-payers attitude and voluntary tax compliance intention. Indian-Pacific Journal of Accounting and Finance (IPJAF), 4 (1). pp. 33-43. ISSN 2600-9161 http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/96 |
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HF5601 Accounting Ang, Leng Soon Derashid, Chek Bidin, Zainol The influence of normative beliefs on tax-payers attitude and voluntary tax compliance intention |
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As technology advances, individuals will utilise the gadgets in their daily processes. However, individuals may still require views from their peers and other people surrounding in making decisions. The views formed would affect the individual’s attitude towards their actions. This study was administered to understand the influence of normative belief on taxpayers’ attitude towards voluntary tax compliance intention using the Theory of Reasoned Action (TRA). A total of 311 responses were obtained from the survey conducted remotely online, which was analysed using Smart PLS 3.0 software. The attitude (ATT) construct was decomposed into several dimensions of general tax filing knowledge, compatibility, perceived ease of use, perceived usefulness, and subjective norm. Interestingly, the study found that normative belief, which was measured using the dimension of the subjective norm, has a significant influence on attitude. Similarly, it was found that general tax filing knowledge does significantly influence attitude. However, the dimensions of compatibility, perceived ease of use, and perceived usefulness were found to be insignificant. In conclusion, the study recognises that technologies play an essential role in individuals’ attitude on tax compliance. Nevertheless, the views of peers and tax knowledge do have an impact on taxpayers regardless of the compatibility and usefulness of the systems when it comes to the voluntary tax compliance intention. |
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Article |
author |
Ang, Leng Soon Derashid, Chek Bidin, Zainol |
author_facet |
Ang, Leng Soon Derashid, Chek Bidin, Zainol |
author_sort |
Ang, Leng Soon |
title |
The influence of normative beliefs on tax-payers attitude and voluntary tax compliance intention |
title_short |
The influence of normative beliefs on tax-payers attitude and voluntary tax compliance intention |
title_full |
The influence of normative beliefs on tax-payers attitude and voluntary tax compliance intention |
title_fullStr |
The influence of normative beliefs on tax-payers attitude and voluntary tax compliance intention |
title_full_unstemmed |
The influence of normative beliefs on tax-payers attitude and voluntary tax compliance intention |
title_sort |
influence of normative beliefs on tax-payers attitude and voluntary tax compliance intention |
publisher |
OMJP Alpha Publishing |
publishDate |
2020 |
url |
http://repo.uum.edu.my/27393/1/IPJAS%204%201%202020%2033%2043.pdf http://repo.uum.edu.my/27393/ http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/96 |
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13.18916 |