Open AccessThe Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia
Author(s) -
Yusri Huzaimi Mat Jusoh,
Farah Ahlami Mansor,
Siti Noor Azmawaty Abd Razak,
Wan Nurul Basirah Wan Mohamad Noor
Publication year - 2021
Publication title -
advances in business research international journal
Language(s) - English
Resource type - Journals
eISSN - 2462-1838
pISSN - 2462-1455
DOI - 10.24191/abrij.v7i2.14326
Subject(s) - business , compliance (psychology) , public economics , tax credit , tax reform , economics , psychology , social psychology
This study examines the relationship between tax knowledge, complexity and morale with the tax compliance behaviour among salaried group in Malaysia. A structured questionnaire were distributed to the private and government sector employees throughout Malaysia. The data analysis from 152 completed responses revealed that tax knowledge, complexity and morale proved to have significant influences on the tax compliance behaviour among salaried group. The findings of this study not only contribute to literature in exploring determinants that encourage voluntary compliance among the taxpayers under the Self-Assessment System (SAS) in Malaysia, they also provide insights to the governing bodies and the tax authorities of the needs to improve the current tax policy and merangka strategic movement in improving tax literacy among the taxpayers. This present study, however, has limitations due to the use of closed questionnaires that might not capture further information completely on the understanding of tax regulations and the factors causing non-compliance.