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 de...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia
2006
|
| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/5306/1/je.pdf |
| _version_ | 1825801764661624832 |
|---|---|
| author | Kassipillai, Jeyapalan Abdul Jabbar, Hijattulah |
| author_facet | Kassipillai, Jeyapalan Abdul Jabbar, Hijattulah |
| author_sort | Kassipillai, Jeyapalan |
| collection | UUM |
| 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 | 2024-07-04T05:27:25Z |
| format | Article |
| id | uum-5306 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:27:25Z |
| publishDate | 2006 |
| publisher | Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia |
| record_format | eprints |
| spelling | uum-53062020-11-04T04:27:35Z https://repo.uum.edu.my/id/eprint/5306/ Gender and ethnicity differences in tax compliance Kassipillai, Jeyapalan Abdul Jabbar, Hijattulah HD Industries. Land use. Labor 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) and Penerbit Universiti Sains Malaysia 2006-07 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/5306/1/je.pdf Kassipillai, Jeyapalan and Abdul Jabbar, Hijattulah (2006) Gender and ethnicity differences in tax compliance. Asian Academy of Management Journal, 11 (2). pp. 73-88. ISSN 1394-2603 http://web.usm.my/aamj/11.2.2006/AAMJ%2011-2-5.pdf |
| spellingShingle | HD Industries. Land use. Labor Kassipillai, 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 | HD Industries. Land use. Labor |
| url | https://repo.uum.edu.my/id/eprint/5306/1/je.pdf |
| work_keys_str_mv | AT kassipillaijeyapalan genderandethnicitydifferencesintaxcompliance AT abduljabbarhijattulah genderandethnicitydifferencesintaxcompliance |