Perception on the severity of tax evasion - Malaysian salary earning taxpayers' view / Farah Husna Mohd Fatzel

Tax evasion is an undesirable phenomenon which cause a huge loss of government's revenue and reduces the tax system's effectiveness badly. Such a huge unpaid taxes may cause distortion in the development of the country as the revenues are needed to fund the country's facilities and in...

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Main Author:	Mohd Fatzel, Farah Husna
Format:	Thesis
Language:	English
Published:	2015
Online Access:	http://ir.uitm.edu.my/id/eprint/17715/ http://ir.uitm.edu.my/id/eprint/17715/2/TM_FARAH%20HUSNA%20MOHD%20FATZEL%20AC%2015_5.pdf

id	uitm-17715
recordtype	eprints
spelling	uitm-177152018-10-18T03:00:19Z http://ir.uitm.edu.my/id/eprint/17715/ Perception on the severity of tax evasion - Malaysian salary earning taxpayers' view / Farah Husna Mohd Fatzel Mohd Fatzel, Farah Husna Tax evasion is an undesirable phenomenon which cause a huge loss of government's revenue and reduces the tax system's effectiveness badly. Such a huge unpaid taxes may cause distortion in the development of the country as the revenues are needed to fund the country's facilities and infrastructures. There are tonnes of reasons as to why people evade tax. One of it is believed to be the perception, where people do not find it a severe offence and thus committing it is considered as totally acceptable. This study attempts to investigate the perception of the Malaysian salary earning taxpayers towards the severity of tax evasion. Both printed and online questionnaires were dispersed to approximately 580 random Malaysian salary earning income taxpayers One sample Mest, one-way analysis of variance and multiple regression methods were used for the data analysis. The results of the study indicate that tax evasion is perceived as an extremely severe offence. The study is expected to contribute to the tax administrative officials and regulators so they can come up with additional or amendments in regulations to enhance tax compliance. Other than that, the government may also come up with various campaigns and advertisements on the implications for failing to pay income tax which may sustain and strengthen the public's awareness on how dangerous tax evasion is. The findings may also trigger to the introduction of an additional syllabus of tax education in order to educate the students with good tax knowledge and tax morale as early as possible. 2015 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/17715/2/TM_FARAH%20HUSNA%20MOHD%20FATZEL%20AC%2015_5.pdf Mohd Fatzel, Farah Husna (2015) Perception on the severity of tax evasion - Malaysian salary earning taxpayers' view / Farah Husna Mohd Fatzel. Masters thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	Tax evasion is an undesirable phenomenon which cause a huge loss of government's revenue and reduces the tax system's effectiveness badly. Such a huge unpaid taxes may cause distortion in the development of the country as the revenues are needed to fund the country's facilities and infrastructures. There are tonnes of reasons as to why people evade tax. One of it is believed to be the perception, where people do not find it a severe offence and thus committing it is considered as totally acceptable. This study attempts to investigate the perception of the Malaysian salary earning taxpayers towards the severity of tax evasion. Both printed and online questionnaires were dispersed to approximately 580 random Malaysian salary earning income taxpayers One sample Mest, one-way analysis of variance and multiple regression methods were used for the data analysis. The results of the study indicate that tax evasion is perceived as an extremely severe offence. The study is expected to contribute to the tax administrative officials and regulators so they can come up with additional or amendments in regulations to enhance tax compliance. Other than that, the government may also come up with various campaigns and advertisements on the implications for failing to pay income tax which may sustain and strengthen the public's awareness on how dangerous tax evasion is. The findings may also trigger to the introduction of an additional syllabus of tax education in order to educate the students with good tax knowledge and tax morale as early as possible.
format	Thesis
author	Mohd Fatzel, Farah Husna
spellingShingle	Mohd Fatzel, Farah Husna Perception on the severity of tax evasion - Malaysian salary earning taxpayers' view / Farah Husna Mohd Fatzel
author_facet	Mohd Fatzel, Farah Husna
author_sort	Mohd Fatzel, Farah Husna
title	Perception on the severity of tax evasion - Malaysian salary earning taxpayers' view / Farah Husna Mohd Fatzel
title_short	Perception on the severity of tax evasion - Malaysian salary earning taxpayers' view / Farah Husna Mohd Fatzel
title_full	Perception on the severity of tax evasion - Malaysian salary earning taxpayers' view / Farah Husna Mohd Fatzel
title_fullStr	Perception on the severity of tax evasion - Malaysian salary earning taxpayers' view / Farah Husna Mohd Fatzel
title_full_unstemmed	Perception on the severity of tax evasion - Malaysian salary earning taxpayers' view / Farah Husna Mohd Fatzel
title_sort	perception on the severity of tax evasion - malaysian salary earning taxpayers' view / farah husna mohd fatzel
publishDate	2015
url	http://ir.uitm.edu.my/id/eprint/17715/ http://ir.uitm.edu.my/id/eprint/17715/2/TM_FARAH%20HUSNA%20MOHD%20FATZEL%20AC%2015_5.pdf
first_indexed	2023-09-18T22:58:54Z
last_indexed	2023-09-18T22:58:54Z
_version_	1777418040642633728

Perception on the severity of tax evasion - Malaysian salary earning taxpayers' view / Farah Husna Mohd Fatzel

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