Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers

Prior tax compliance research has focused little on gender as a predictor of compliance.In Malaysia, ethnic background of a taxpayer also could be a major determinant of tax compliance.This study investigates whether gender and ethnicity differences occur in relation to tax compliance attitude and...

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Main Authors: Kasipillai, Jeyapalan, Abdul Jabbar, Hijattulah
Format: Conference or Workshop Item
Language:English
Published: 2003
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Online Access:http://repo.uum.edu.my/5222/1/Je.pdf
http://repo.uum.edu.my/5222/
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spelling my.uum.repo.52222020-11-04T04:30:33Z http://repo.uum.edu.my/5222/ Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers Kasipillai, Jeyapalan Abdul Jabbar, Hijattulah HJ Public Finance Prior tax compliance research has focused little on gender as a predictor of compliance.In Malaysia, ethnic background of a taxpayer also could be a major determinant of tax compliance.This study investigates whether gender and ethnicity differences occur in relation to tax compliance attitude and behaviour of Malaysian taxpayers.A personal interview approach is used to obtain information from taxpayers in urban towns. Univariate test suggests that males and females were found to have similar compliant attitudes. As for ethnicity, a similar result was observed.A regression analysis of the data revealed that ethnic factors, academic qualifications and attitude towards noncompliance were statistically significant in relation to income reporting behaviour. The findings of this study are useful for policy implementation in identifying groups that require additional attention to increase voluntary compliance through tax education. 2003 Conference or Workshop Item NonPeerReviewed application/pdf en http://repo.uum.edu.my/5222/1/Je.pdf Kasipillai, Jeyapalan and Abdul Jabbar, Hijattulah (2003) Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers. In: 3rd Annual Conference of the Asia Academic Accounting Association, 27-29 October 2003, Nagoya, Japan. (Unpublished)
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Kasipillai, Jeyapalan
Abdul Jabbar, Hijattulah
Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers
description Prior tax compliance research has focused little on gender as a predictor of compliance.In Malaysia, ethnic background of a taxpayer also could be a major determinant of tax compliance.This study investigates whether gender and ethnicity differences occur in relation to tax compliance attitude and behaviour of Malaysian taxpayers.A personal interview approach is used to obtain information from taxpayers in urban towns. Univariate test suggests that males and females were found to have similar compliant attitudes. As for ethnicity, a similar result was observed.A regression analysis of the data revealed that ethnic factors, academic qualifications and attitude towards noncompliance were statistically significant in relation to income reporting behaviour. The findings of this study are useful for policy implementation in identifying groups that require additional attention to increase voluntary compliance through tax education.
format Conference or Workshop Item
author Kasipillai, Jeyapalan
Abdul Jabbar, Hijattulah
author_facet Kasipillai, Jeyapalan
Abdul Jabbar, Hijattulah
author_sort Kasipillai, Jeyapalan
title Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers
title_short Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers
title_full Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers
title_fullStr Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers
title_full_unstemmed Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers
title_sort tax compliance attitude and behaviour: gender & ethnicity differences of malaysian taxpayers
publishDate 2003
url http://repo.uum.edu.my/5222/1/Je.pdf
http://repo.uum.edu.my/5222/
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score 13.144533