Tax knowledge and tax compliance among taxpayers in Malaysia/ Fatimah Alwi and Noraizah Abu Bakar

Alwi, Fatimah and Abu Bakar, Noraizah (2012) Tax knowledge and tax compliance among taxpayers in Malaysia/ Fatimah Alwi and Noraizah Abu Bakar. 8th Academic Conference, ACCON 2012 UiTM Cawangan Johor.

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Abstract

The tax system in Malaysia has been revamped in order to improve its efficiency. One of the major changes was the implementation of Self Assessment System (SAS) in the basis year (BY) 2000. The most prominent feature of SAS is that taxpayers now are required to compute their own tax liabilities. As a result, the Inland Revenue Board (IRB) is now able to perform tax audits vigorously. Nero et al (2010) and Mohd and Ahmad (2011) suggested a similar conclusion that tax knowledge is vital for tax compliance. However, Lo and Ho (2005) and Madi et al (2010) reported that individual taxpayers in Malaysia had considerably low tax knowledge. Therefore, this qualitative study is performed to explore tax knowledge and tax compliance among the self-employed in Malaysia. Data regarding samples’ tax knowledge
and tax compliance in relation to individual income will be collected via interviews. The significant of the study is to provide extended knowledge and to increase tax compliance
among self-employed taxpayers.

Metadata

Item Type: Article
Creators:
Creators
Email
Alwi, Fatimah
fatim347@johor.uitm.edu.my
Abu Bakar, Noraizah
noraizah71@gmail.com
Contributors:
Contribution
Name
Email / ID Num.
Editor
Jangga, Rohani
UNSPECIFIED
Editor
Jalaluddin, Ainol Hasanal
UNSPECIFIED
Editor
Carolyn, Soo Kum Yoke
UNSPECIFIED
Editor
Sain, Noridah
UNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Tax assessment
H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
Divisions: Universiti Teknologi MARA, Johor
Journal or Publication Title: 8th Academic Conference, ACCON 2012 UiTM Cawangan Johor
UiTM Journal Collections: Others > Jurnal Akademik UiTM Cawangan Johor
Item ID: 47124
Uncontrolled Keywords: Tax compliance, tax knowledge, Taxpayers, Self-Assessment System, UiTM Cawangan Johor
URI: https://ir.uitm.edu.my/id/eprint/47124

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47124

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