Self-assessment tax system: Survey evidence from the academicians, UiTM Shah Alam / Norazah Md Azali

The implementation of the self-assessment tax system (SAS) by the Inland Revenue
Board Malaysia (IRB) for salaried individual taxpayers in the year of assessment 2004
requires the taxpayers to compute their own tax liabilities. Hence, the taxpayers must
have a certain level of tax knowledge and tax literacy in discharging hislher duties as a
taxpayer. At the time of this study, little is known about the tax literacy and experience
of non-accounting academicians in completing the tax return form in the era of SAS. In
response, this study has emerged to fill a research gap. This study aims to i) assess the
tax knowledge of the non-accounting academicians in UiTM ii) examine the nonaccounting
academicians' response towards the implementation of the self-assessment
tax system and iii) seek the opinions from the non-accounting academicians on the
introduction of tax education in their faculties A survey was used to collect the data
from 6 non-accounting faculties at the Universiti Teknologi MARA Shah Alam campus.
685 questionnaires were distributed and the response rate was 27.3% (187/685).
The findings indicate that most of the respondents were aware of the implementation of
SAS and about 580/0 of the respondents had a high level of understanding of the concept
of SAS. The findings revealed that the respondents were in favour of a tax subject be
introduced at their faculties. The findings of the study will enable the authorities to
review the tax education program in higher learning institutions. Essentially, this study
provides useful insights for the UiTM management on the importance oftax subjects to
be introduced in educating the non-Accounting students who are the future taxpayers.
IX
COPYRIGHT ©