Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.]

Md Zin, Norlaila and Arifin, Noratikah and Kasim, Eley Suzana and Mohd Saudi, Mohd Haizam and Ismail, Isyahira (2021) Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.]. Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 21. pp. 305-325. ISSN 2550-1631


Tax non-compliance leads to tax evasion and low tax collection, which ultimately may hamper the achievement of Sustainable Development Goals (SDGs). Prior studies suggest that tax compliance is influenced by taxpayers’ attitude, quality of public governance and cost of tax compliance. However, studies that focus on tax compliance among health practitioners are still sparse. Given that potential tax evasion among private health practitioners may lead to a significant loss in government revenue, this study aimed to examine the factors influencing tax compliance among private health practitioners. Data was gathered through a survey involving 271 health practitioners in Malaysia. The findings indicated that only the quality of public governance had a significant relationship with tax compliance while attitude of taxpayers and cost of tax compliance did not significantly influence tax compliance among private health practitioners. This study contributes to the body of knowledge by providing current evidence of tax compliance among health practitioners. By highlighting the importance of educating health practitioners on tax compliance, the study also provides guidance to regulators in planning for more effective tax education and awareness programs.


Item Type: Article
Email / ID Num.
Md Zin, Norlaila
Arifin, Noratikah
Kasim, Eley Suzana
Mohd Saudi, Mohd Haizam
Ismail, Isyahira
Subjects: H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 16
Number: 3
Page Range: pp. 305-325
Keywords: tax compliance, attitude of taxpayer, quality of public governance
Date: December 2021
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