Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax
The aim of this study is to investigate the perception of taxpayers towards the implementation of good and services tax (GST) in Malaysia.Theory of reasoned action proposed by Fishbein and Ajzen (1975) was used as the underlying theory for the study. One hundred and three respondents in Kedah and Pe...
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| Format: | Article |
| Language: | English |
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Centre for Promoting Ideas
2014
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| Online Access: | https://repo.uum.edu.my/id/eprint/14761/1/19.pdf |
| _version_ | 1825803419519025152 |
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| author | Bidin, Zainol Mohd Shamsudin, Faridahwati Othman, Zainudin |
| author_facet | Bidin, Zainol Mohd Shamsudin, Faridahwati Othman, Zainudin |
| author_sort | Bidin, Zainol |
| collection | UUM |
| description | The aim of this study is to investigate the perception of taxpayers towards the implementation of good and services tax (GST) in Malaysia.Theory of reasoned action proposed by Fishbein and Ajzen (1975) was used as the underlying theory for the study. One hundred and three respondents in Kedah and Perlis participated in the study.Multiple regressions were employed to examine the relationship between attitude and subjective norms on behavioural intention to comply with GST. Results showedthat attitude and subjective norms variables were significantly and positively related to behavioural intention.All these independent variables were able to explain
28% of the variance in behavioural intention to comply with GST. Implications and recommendations for policy makers are discussed. |
| first_indexed | 2024-07-04T05:56:44Z |
| format | Article |
| id | uum-14761 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:56:44Z |
| publishDate | 2014 |
| publisher | Centre for Promoting Ideas |
| record_format | eprints |
| spelling | uum-147612016-04-17T08:24:03Z https://repo.uum.edu.my/id/eprint/14761/ Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax Bidin, Zainol Mohd Shamsudin, Faridahwati Othman, Zainudin HJ Public Finance The aim of this study is to investigate the perception of taxpayers towards the implementation of good and services tax (GST) in Malaysia.Theory of reasoned action proposed by Fishbein and Ajzen (1975) was used as the underlying theory for the study. One hundred and three respondents in Kedah and Perlis participated in the study.Multiple regressions were employed to examine the relationship between attitude and subjective norms on behavioural intention to comply with GST. Results showedthat attitude and subjective norms variables were significantly and positively related to behavioural intention.All these independent variables were able to explain 28% of the variance in behavioural intention to comply with GST. Implications and recommendations for policy makers are discussed. Centre for Promoting Ideas 2014-04 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/14761/1/19.pdf Bidin, Zainol and Mohd Shamsudin, Faridahwati and Othman, Zainudin (2014) Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax. International Journal of Business and Social Science, 5 (5(1)). pp. 131-139. ISSN 2219-1933 http://ijbssnet.com/journals/Vol_5_No_5_1_April_2014/15.pdf |
| spellingShingle | HJ Public Finance Bidin, Zainol Mohd Shamsudin, Faridahwati Othman, Zainudin Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax |
| title | Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax |
| title_full | Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax |
| title_fullStr | Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax |
| title_full_unstemmed | Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax |
| title_short | Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax |
| title_sort | using theory of reasoned action to explain taxpayer intention to comply with goods and services tax |
| topic | HJ Public Finance |
| url | https://repo.uum.edu.my/id/eprint/14761/1/19.pdf |
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