Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Malaysia

Nivakan, Sritharan (2019) Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Malaysia. Masters thesis, Universiti Malaysia Sarawak (UNIMAS).

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Abstract

This study aims to investigate the factors that determine individual taxpayers’ tax compliance behaviour in Malaysia. The determinants are categorized under three main groups: Economic, Social and Demographic factors. Convenient sampling method was adopted, based on the availability of the respondents across Malaysia. T-test, ANOVA, Pearson’s Correlation and Multiple regression are employed in testing and examining the differences as well as the association between variables. The results reveal that demographic factors have no significant difference towards the level of tax compliance, except income level. Further, tax knowledge is negatively associated with tax compliance behaviour. All the economic and social determinants have positive and significant association between level of tax compliance, except perception on equity and fairness, religiosity, and tax knowledge. Malaysian demographic variables need not be concentrated much, but instead, focusing social and economic variables would improve the level of tax compliance.

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