Tax evasion tendencies in Malaysia. Do demographic profiles matter? / Olivia @ Biah Galus Owing ... [et al.]

Galus Owing, Olivia @ Biah and Mohamad, Maslinawati and Nahar, Hairul Suhaimi and Yahya, Nurhidayah (2023) Tax evasion tendencies in Malaysia. Do demographic profiles matter? / Olivia @ Biah Galus Owing ... [et al.]. Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 12. pp. 319-338. ISSN 2550-1631

Abstract

The objective of this study is to investigate if the demographic characteristics of Malaysian taxpayers have an impact on their inclination to engage in tax cheating. By employing a quantitative research approach, we gathered primary data by means of a well-organized electronic survey. This survey was circulated to employed individual taxpayers through several online social media channels, such as email and messaging apps, in order to assure a diverse pool of respondents. The findings emphasize the importance of demographic factors in influencing the tax evasion behaviors of Malaysian taxpayers. They provide a realistic assessment of the impact of these factors on policy decisions, including the need for measures to reduce tax evasion tendencies.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Galus Owing, Olivia @ Biah
UNSPECIFIED
Mohamad, Maslinawati
masli856@uitm.edu.my
Nahar, Hairul Suhaimi
UNSPECIFIED
Yahya, Nurhidayah
nurhidayahyahya@uitm.edu.my
Subjects: H Social Sciences > HB Economic Theory. Demography > Demographic surveys > Malaysia
H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
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: 18
Number: 3
Page Range: pp. 319-338
Keywords: Demographic profiles, Tax evasion tendencies, Malaysian taxpayers
Date: December 2023
URI: https://ir.uitm.edu.my/id/eprint/89327
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89327

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