Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers
Prior tax compliance research has focused little on gender as a predictor of compliance.In Malaysia, ethnic background of a taxpayer also could be a major determinant of tax compliance.This study investigates whether gender and ethnicity differences occur in relation to tax compliance attitude and...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2003
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/5222/1/Je.pdf |
| _version_ | 1825801748558643200 |
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| author | Kasipillai, Jeyapalan Abdul Jabbar, Hijattulah |
| author_facet | Kasipillai, Jeyapalan Abdul Jabbar, Hijattulah |
| author_sort | Kasipillai, Jeyapalan |
| collection | UUM |
| description | Prior tax compliance research has focused little on gender as a predictor of compliance.In Malaysia, ethnic background
of a taxpayer also could be a major determinant of tax compliance.This study investigates whether gender and ethnicity differences occur in relation to tax compliance attitude and behaviour of Malaysian taxpayers.A personal
interview approach is used to obtain information from taxpayers in urban towns. Univariate test suggests that males and females were found to have similar compliant attitudes. As for ethnicity, a similar result was observed.A regression analysis of the data revealed that ethnic factors, academic qualifications and attitude towards noncompliance were statistically significant in relation to income reporting behaviour. The findings of this study are useful for policy implementation in identifying groups that require additional attention to increase voluntary compliance through tax education. |
| first_indexed | 2024-07-04T05:27:10Z |
| format | Conference or Workshop Item |
| id | uum-5222 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:27:10Z |
| publishDate | 2003 |
| record_format | eprints |
| spelling | uum-52222020-11-04T04:30:33Z https://repo.uum.edu.my/id/eprint/5222/ Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers Kasipillai, Jeyapalan Abdul Jabbar, Hijattulah HJ Public Finance Prior tax compliance research has focused little on gender as a predictor of compliance.In Malaysia, ethnic background of a taxpayer also could be a major determinant of tax compliance.This study investigates whether gender and ethnicity differences occur in relation to tax compliance attitude and behaviour of Malaysian taxpayers.A personal interview approach is used to obtain information from taxpayers in urban towns. Univariate test suggests that males and females were found to have similar compliant attitudes. As for ethnicity, a similar result was observed.A regression analysis of the data revealed that ethnic factors, academic qualifications and attitude towards noncompliance were statistically significant in relation to income reporting behaviour. The findings of this study are useful for policy implementation in identifying groups that require additional attention to increase voluntary compliance through tax education. 2003 Conference or Workshop Item NonPeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/5222/1/Je.pdf Kasipillai, Jeyapalan and Abdul Jabbar, Hijattulah (2003) Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers. In: 3rd Annual Conference of the Asia Academic Accounting Association, 27-29 October 2003, Nagoya, Japan. (Unpublished) |
| spellingShingle | HJ Public Finance Kasipillai, Jeyapalan Abdul Jabbar, Hijattulah Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers |
| title | Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers |
| title_full | Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers |
| title_fullStr | Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers |
| title_full_unstemmed | Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers |
| title_short | Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers |
| title_sort | tax compliance attitude and behaviour gender ethnicity differences of malaysian taxpayers |
| topic | HJ Public Finance |
| url | https://repo.uum.edu.my/id/eprint/5222/1/Je.pdf |
| work_keys_str_mv | AT kasipillaijeyapalan taxcomplianceattitudeandbehaviourgenderethnicitydifferencesofmalaysiantaxpayers AT abduljabbarhijattulah taxcomplianceattitudeandbehaviourgenderethnicitydifferencesofmalaysiantaxpayers |