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
Identification Number (DOI): 10.24191/APMAJ.V18i3-12
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.

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