Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah
Increasing levels of non-received tax revenue due to tax non-compliance is a critical challenge faced by any government and Malaysia is no exception. Hence, the purpose of this study is to investigate the Tax Compliance Intention of individual taxpayers in Kota Kinabalu, Malaysia by using the Theory...
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| Format: | Thesis |
| Language: | English English |
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2023
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| Online Access: | https://eprints.ums.edu.my/id/eprint/40796/1/24%20PAGES.pdf https://eprints.ums.edu.my/id/eprint/40796/2/FULLTEXT.pdf |
| _version_ | 1811136516063232000 |
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| author | Mohaneswari a/p Renganathan |
| author_facet | Mohaneswari a/p Renganathan |
| author_sort | Mohaneswari a/p Renganathan |
| collection | UMS |
| description | Increasing levels of non-received tax revenue due to tax non-compliance is a critical challenge faced by any government and Malaysia is no exception. Hence, the purpose of this study is to investigate the Tax Compliance Intention of individual taxpayers in Kota Kinabalu, Malaysia by using the Theory of Planned Behaviour (TPB) with three determinants: Tax Morale, Trust in Government and Tax Socialization. Tax Knowledge further mediates the relationships between these determinants on Tax Compliance Intention. This study collected survey data from 385 respondents in Kota Kinabalu in August 2022 and used convenience sampling for determining respondents from taxpayers. Data was analysed using regression analysis and Cronbach’s alpha test was used to check the validity and reliability of the data set. In order to provide new insights on tax compliance research, this study employed Tax Knowledge as a mediator, unlike prior studies that mainly examined it as an independent variable. The study discovered that Tax Morale has an inverse direct effect on Tax Knowledge and Tax Knowledge mediates the relationship between Tax Morale and Tax Socialization on Tax Compliance Intention. Therefore, the findings of this study aids policymakers, in improving taxpayer compliance by leveraging taxpayer’s knowledge, boosting taxpayer’s morale, thus improving the current tax system in order to boost voluntary tax compliance. While the research is conducted in Kota Kinabalu, the implications extend beyond this specific region as it can shed light on fundamental behavioral aspects of tax compliance that are relevant to taxpayers across different regions in Malaysia and potentially in other countries as well. |
| first_indexed | 2024-09-24T00:51:43Z |
| format | Thesis |
| id | ums.eprints-40796 |
| institution | Universiti Malaysia Sabah |
| language | English English |
| last_indexed | 2024-09-24T00:51:43Z |
| publishDate | 2023 |
| record_format | dspace |
| spelling | ums.eprints-407962024-09-05T01:54:39Z https://eprints.ums.edu.my/id/eprint/40796/ Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah Mohaneswari a/p Renganathan HJ2361-3192.7 By region or country Increasing levels of non-received tax revenue due to tax non-compliance is a critical challenge faced by any government and Malaysia is no exception. Hence, the purpose of this study is to investigate the Tax Compliance Intention of individual taxpayers in Kota Kinabalu, Malaysia by using the Theory of Planned Behaviour (TPB) with three determinants: Tax Morale, Trust in Government and Tax Socialization. Tax Knowledge further mediates the relationships between these determinants on Tax Compliance Intention. This study collected survey data from 385 respondents in Kota Kinabalu in August 2022 and used convenience sampling for determining respondents from taxpayers. Data was analysed using regression analysis and Cronbach’s alpha test was used to check the validity and reliability of the data set. In order to provide new insights on tax compliance research, this study employed Tax Knowledge as a mediator, unlike prior studies that mainly examined it as an independent variable. The study discovered that Tax Morale has an inverse direct effect on Tax Knowledge and Tax Knowledge mediates the relationship between Tax Morale and Tax Socialization on Tax Compliance Intention. Therefore, the findings of this study aids policymakers, in improving taxpayer compliance by leveraging taxpayer’s knowledge, boosting taxpayer’s morale, thus improving the current tax system in order to boost voluntary tax compliance. While the research is conducted in Kota Kinabalu, the implications extend beyond this specific region as it can shed light on fundamental behavioral aspects of tax compliance that are relevant to taxpayers across different regions in Malaysia and potentially in other countries as well. 2023 Thesis NonPeerReviewed text en https://eprints.ums.edu.my/id/eprint/40796/1/24%20PAGES.pdf text en https://eprints.ums.edu.my/id/eprint/40796/2/FULLTEXT.pdf Mohaneswari a/p Renganathan (2023) Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah. Masters thesis, Universiti Malaysia Sabah. |
| spellingShingle | HJ2361-3192.7 By region or country Mohaneswari a/p Renganathan Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah |
| title | Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah |
| title_full | Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah |
| title_fullStr | Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah |
| title_full_unstemmed | Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah |
| title_short | Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah |
| title_sort | tax compliance intention a mediating role of tax knowledge among individual taxpayers in kota kinabalu sabah |
| topic | HJ2361-3192.7 By region or country |
| url | https://eprints.ums.edu.my/id/eprint/40796/1/24%20PAGES.pdf https://eprints.ums.edu.my/id/eprint/40796/2/FULLTEXT.pdf |
| work_keys_str_mv | AT mohaneswariaprenganathan taxcomplianceintentionamediatingroleoftaxknowledgeamongindividualtaxpayersinkotakinabalusabah |