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 |
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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 |