Gender And Ethnicity Differences In Tax Compliance
The purpose of this study is to investigate whether gender and ethnicity differences occur in relation to tax compliance attitude and behavior. Prior studies on tax compliance have focused little on gender as a predictor of compliance. In Malaysia, ethnic background of a taxpayer could be a major...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM)
2006
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| Subjects: | |
| Online Access: | http://eprints.usm.my/35944/1/AAMJ_11-2-5.pdf |
| _version_ | 1797009534805344256 |
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| author | Kasipillai, Jeyapalan Abdul Jabbar, Hijattulah |
| author_facet | Kasipillai, Jeyapalan Abdul Jabbar, Hijattulah |
| author_sort | Kasipillai, Jeyapalan |
| collection | USM |
| description | The purpose of this study is to investigate whether gender and ethnicity differences occur
in relation to tax compliance attitude and behavior. Prior studies on tax compliance have
focused little on gender as a predictor of compliance. In Malaysia, ethnic background of
a taxpayer could be a major determinant of tax compliance. A personal interview
approach is used to obtain information from taxpayers in urban towns. A t-test suggests
that males and females were found to have similar compliant attitude. As for ethnicity, a
similar result was observed. Results of a regression analysis indicate that gender,
academic qualification, and the person preparing tax return were statistically significant
as determinants of non-compliant attitude. In terms of compliant behavior, a regression
analysis revealed that "attitude towards non-compliance" and "receipt of cash income"
were two significant explanatory variables of tax non-compliance behavior of
understating income knowingly. The findings of this study are useful for policy
implications in identifying groups that require additional attention to increase voluntary
tax compliance. |
| first_indexed | 2024-03-06T15:06:52Z |
| format | Article |
| id | usm.eprints-35944 |
| institution | Universiti Sains Malaysia |
| language | English |
| last_indexed | 2024-03-06T15:06:52Z |
| publishDate | 2006 |
| publisher | Asian Academy of Management (AAM) |
| record_format | dspace |
| spelling | usm.eprints-359442017-08-04T08:02:24Z http://eprints.usm.my/35944/ Gender And Ethnicity Differences In Tax Compliance Kasipillai, Jeyapalan Abdul Jabbar, Hijattulah HD28-70 Management. Industrial Management The purpose of this study is to investigate whether gender and ethnicity differences occur in relation to tax compliance attitude and behavior. Prior studies on tax compliance have focused little on gender as a predictor of compliance. In Malaysia, ethnic background of a taxpayer could be a major determinant of tax compliance. A personal interview approach is used to obtain information from taxpayers in urban towns. A t-test suggests that males and females were found to have similar compliant attitude. As for ethnicity, a similar result was observed. Results of a regression analysis indicate that gender, academic qualification, and the person preparing tax return were statistically significant as determinants of non-compliant attitude. In terms of compliant behavior, a regression analysis revealed that "attitude towards non-compliance" and "receipt of cash income" were two significant explanatory variables of tax non-compliance behavior of understating income knowingly. The findings of this study are useful for policy implications in identifying groups that require additional attention to increase voluntary tax compliance. Asian Academy of Management (AAM) 2006 Article PeerReviewed application/pdf en http://eprints.usm.my/35944/1/AAMJ_11-2-5.pdf Kasipillai, Jeyapalan and Abdul Jabbar, Hijattulah (2006) Gender And Ethnicity Differences In Tax Compliance. Asian Academy of Management Journal (AAMJ), 11 (2). pp. 1-16. ISSN 1394-2603 http://web.usm.my/aamj/11.2.2006/AAMJ%2011-2-5.pdf |
| spellingShingle | HD28-70 Management. Industrial Management Kasipillai, Jeyapalan Abdul Jabbar, Hijattulah Gender And Ethnicity Differences In Tax Compliance |
| title | Gender And Ethnicity Differences
In Tax Compliance |
| title_full | Gender And Ethnicity Differences
In Tax Compliance |
| title_fullStr | Gender And Ethnicity Differences
In Tax Compliance |
| title_full_unstemmed | Gender And Ethnicity Differences
In Tax Compliance |
| title_short | Gender And Ethnicity Differences
In Tax Compliance |
| title_sort | gender and ethnicity differences in tax compliance |
| topic | HD28-70 Management. Industrial Management |
| url | http://eprints.usm.my/35944/1/AAMJ_11-2-5.pdf |
| work_keys_str_mv | AT kasipillaijeyapalan genderandethnicitydifferencesintaxcompliance AT abduljabbarhijattulah genderandethnicitydifferencesintaxcompliance |