Introducing tax education to non-accounting undergraduates : survey evidence from University Technology of MARA, Shah Alam / Anis Barieyah Mat Bahari

Mat Bahari, Anis Barieyah (2007) Introducing tax education to non-accounting undergraduates : survey evidence from University Technology of MARA, Shah Alam / Anis Barieyah Mat Bahari. Masters thesis, Universiti Teknologi MARA.

Abstract

In the era of Self Assessment System (SAS), taxpayers are required to assess their tax
liability themselves. Thus, tax knowledge is crucial to assist and guide them in assessing
their tax accurately. In order to possess tax knowledge, tax education needs to be
introduced to all students regardless of disciplines. Thus far, in Malaysia, tax education
is only being taught to accounting . and business undergraduates. This study solicits the
non-accounting undergraduates' views towards introducing tax education into nonaccounting
curriculum. The study aims i) to solicit the feasibility for introducing tax
education to non-accounting undergraduates, ii) to assess the level of tax knowledge of
non-accounting undergraduates, and iii) to identify the relevant tax topics to be covered
for non-accounting curriculum. Questionnaire was used to collect data. In total, 450
questionnaires were distributed to non-accounting undergraduates that pursuing outcampus
program in four faculties in University Technology of MARA (UiTM), Shah
Alam. One hundred ninety usable questionnaires were collected and used for data
analysis.
The findings showed that more than half of the respondents did not know that SAShas
already been implemented for two years. Nearly 850/0 of the respondents did not know
about the Public Rulings issued by the Inland Revenue Board. About 41% of nonaccounting
undergraduates possessed low level of tax knowledge in respect of personal
taxation. Nearly 72% of the respondents had never learned taxation and about 64% of
the respondents expressed their interest in learning taxation at undergraduate levels.
Majority (88.4 %) of the respondents perceived that taxation is an important subject and
85.3% of the respondents indicated that learning taxation would help them in computing
tax liability correctly. Furthermore, 75% of the respondents perceived that learning tax
will enhance tax compliance among taxpayers. Notably, most of the tax topics outlined
were favored by the respondents. The tax topics that non-accounting undergraduates
would like to learn the most are basic concepts of taxation and tax policies, personal
taxation as well as tax planning for individuals. This study provides important insights
for top management, academics and the relevant authorities in UiTM towards the need
of introducing tax education to non-accounting undergraduates.

Metadata

Item Type: Thesis (Masters)
Creators:
Creators
Email / ID Num.
Mat Bahari, Anis Barieyah
UNSPECIFIED
Contributors:
Contribution
Name
Email / ID Num.
Thesis advisor
Lai, Ming Ling (Dr.)
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance > Malaysia

L Education > LG Individual institutions > Asia > Malaysia > Universiti Teknologi MARA
Divisions: Universiti Teknologi MARA, Shah Alam > Faculty of Accountancy
Programme: Master of Accountancy
Keywords: Self Assessment System (SAS), taxpayers, tax, tax knowledge, tax education, non-accounting undergraduates
Date: 2007
URI: https://ir.uitm.edu.my/id/eprint/2673
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