A survey of perception towards tax evasion as a crime

This paper analyzes the perception of Malaysian citizens on the severity of tax evasion relative to other crimes and violations.Perception of tax evasion may somewhat explain the degree of non-compliance with the tax laws. Using data from a mail questionnaire survey, the results of mean and comparat...

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Main Authors: Abdul Jabbar, Hijattulah, Abdul Manaf, Nor Aziah
Format: Monograph
Language:English
English
Published: Universiti Utara Malaysia 2006
Subjects:
Online Access:http://repo.uum.edu.my/7814/1/La.pdf
http://repo.uum.edu.my/7814/3/1.Hijattulah%20Abdul%20Jabbar.pdf
http://repo.uum.edu.my/7814/
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spelling my.uum.repo.78142020-11-04T04:29:08Z http://repo.uum.edu.my/7814/ A survey of perception towards tax evasion as a crime Abdul Jabbar, Hijattulah Abdul Manaf, Nor Aziah K Law (General) This paper analyzes the perception of Malaysian citizens on the severity of tax evasion relative to other crimes and violations.Perception of tax evasion may somewhat explain the degree of non-compliance with the tax laws. Using data from a mail questionnaire survey, the results of mean and comparative analysis results show that tax evasion items were ranked as the five least serious crimes of 32 listed crimes.Tax evasions is categorised after drugs related offence, violent crimes and commercial crimes.The results also indicate significant differences on perception of tax evasion among ethnic groups, academic qualifications and employment sectors.Our results should be useful to policy makers in Malaysia and elsewhere, as we find an alarming signal that tax evasion is relatively ranked as the least serious offence which could lead to an environment where taxpayers may not be afraid of cheating on their tax returns. Universiti Utara Malaysia 2006 Monograph NonPeerReviewed application/pdf en http://repo.uum.edu.my/7814/1/La.pdf application/pdf en http://repo.uum.edu.my/7814/3/1.Hijattulah%20Abdul%20Jabbar.pdf Abdul Jabbar, Hijattulah and Abdul Manaf, Nor Aziah (2006) A survey of perception towards tax evasion as a crime. Project Report. Universiti Utara Malaysia. (Unpublished)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
English
topic K Law (General)
spellingShingle K Law (General)
Abdul Jabbar, Hijattulah
Abdul Manaf, Nor Aziah
A survey of perception towards tax evasion as a crime
description This paper analyzes the perception of Malaysian citizens on the severity of tax evasion relative to other crimes and violations.Perception of tax evasion may somewhat explain the degree of non-compliance with the tax laws. Using data from a mail questionnaire survey, the results of mean and comparative analysis results show that tax evasion items were ranked as the five least serious crimes of 32 listed crimes.Tax evasions is categorised after drugs related offence, violent crimes and commercial crimes.The results also indicate significant differences on perception of tax evasion among ethnic groups, academic qualifications and employment sectors.Our results should be useful to policy makers in Malaysia and elsewhere, as we find an alarming signal that tax evasion is relatively ranked as the least serious offence which could lead to an environment where taxpayers may not be afraid of cheating on their tax returns.
format Monograph
author Abdul Jabbar, Hijattulah
Abdul Manaf, Nor Aziah
author_facet Abdul Jabbar, Hijattulah
Abdul Manaf, Nor Aziah
author_sort Abdul Jabbar, Hijattulah
title A survey of perception towards tax evasion as a crime
title_short A survey of perception towards tax evasion as a crime
title_full A survey of perception towards tax evasion as a crime
title_fullStr A survey of perception towards tax evasion as a crime
title_full_unstemmed A survey of perception towards tax evasion as a crime
title_sort survey of perception towards tax evasion as a crime
publisher Universiti Utara Malaysia
publishDate 2006
url http://repo.uum.edu.my/7814/1/La.pdf
http://repo.uum.edu.my/7814/3/1.Hijattulah%20Abdul%20Jabbar.pdf
http://repo.uum.edu.my/7814/
_version_ 1684655783728381952
score 13.144533