Taxpayers compliance behaviour: economic factors approach

Many developing countries have been integrating multiple tax brackets within the reforms of their respective tax regimes. Since tax systems were introduced in Asian countries several centuries ago, the determinants of tax compliance have been found to differ between countries. No universal finding...

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Main Authors:	Mohd Rizal Palil, Mohamad Abdul Hamid, Mohd Hizam Hanafiah
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2013
Online Access:	http://journalarticle.ukm.my/6972/ http://journalarticle.ukm.my/6972/ http://journalarticle.ukm.my/6972/1/4614-10795-1-SM.pdf

id	ukm-6972
recordtype	eprints
spelling	ukm-69722016-12-14T06:42:44Z http://journalarticle.ukm.my/6972/ Taxpayers compliance behaviour: economic factors approach Mohd Rizal Palil, Mohamad Abdul Hamid, Mohd Hizam Hanafiah, Many developing countries have been integrating multiple tax brackets within the reforms of their respective tax regimes. Since tax systems were introduced in Asian countries several centuries ago, the determinants of tax compliance have been found to differ between countries. No universal findings are highlighted by researchers pertaining to genuine tax compliance determinants among countries sharing similar tax systems, cultures and ethnicities. The present paper attempts to reveal the determinants of tax compliance in Malaysia in a self-assessment system (SAS) with special emphasis on individual taxpayers. Four tax compliance determinants are examined: the probability of being audited; the perception of government spending; tax rates; and the role of the tax authority. From a survey of 1,073 respondents, the results show that all four determinants have a significant impact on tax compliance. The results of the present study may be useful for policymakers in relation to improving tax compliance in light of the four factors. By identifying the a fore mentioned determining factors, the present study further contributes by providing evidence of other key tax compliance determinants in a developing country, particularly in Asia, that is generally under researched. These determinants are expected to affect tax compliance behaviour in other countries that have similar taxpayer backgrounds, cultures,economic environments and policies. The present study may also be utilised to provide further information to assist tax authorities in other Asian countries to improve their respective SAS plans in the future. Penerbit Universiti Kebangsaan Malaysia 2013 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/6972/1/4614-10795-1-SM.pdf Mohd Rizal Palil, and Mohamad Abdul Hamid, and Mohd Hizam Hanafiah, (2013) Taxpayers compliance behaviour: economic factors approach. Jurnal Pengurusan, 38 . pp. 75-85. ISSN 0127-2713 http://ejournal.ukm.my/pengurusan/index
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	Many developing countries have been integrating multiple tax brackets within the reforms of their respective tax regimes. Since tax systems were introduced in Asian countries several centuries ago, the determinants of tax compliance have been found to differ between countries. No universal findings are highlighted by researchers pertaining to genuine tax compliance determinants among countries sharing similar tax systems, cultures and ethnicities. The present paper attempts to reveal the determinants of tax compliance in Malaysia in a self-assessment system (SAS) with special emphasis on individual taxpayers. Four tax compliance determinants are examined: the probability of being audited; the perception of government spending; tax rates; and the role of the tax authority. From a survey of 1,073 respondents, the results show that all four determinants have a significant impact on tax compliance. The results of the present study may be useful for policymakers in relation to improving tax compliance in light of the four factors. By identifying the a fore mentioned determining factors, the present study further contributes by providing evidence of other key tax compliance determinants in a developing country, particularly in Asia, that is generally under researched. These determinants are expected to affect tax compliance behaviour in other countries that have similar taxpayer backgrounds, cultures,economic environments and policies. The present study may also be utilised to provide further information to assist tax authorities in other Asian countries to improve their respective SAS plans in the future.
format	Article
author	Mohd Rizal Palil, Mohamad Abdul Hamid, Mohd Hizam Hanafiah,
spellingShingle	Mohd Rizal Palil, Mohamad Abdul Hamid, Mohd Hizam Hanafiah, Taxpayers compliance behaviour: economic factors approach
author_facet	Mohd Rizal Palil, Mohamad Abdul Hamid, Mohd Hizam Hanafiah,
author_sort	Mohd Rizal Palil,
title	Taxpayers compliance behaviour: economic factors approach
title_short	Taxpayers compliance behaviour: economic factors approach
title_full	Taxpayers compliance behaviour: economic factors approach
title_fullStr	Taxpayers compliance behaviour: economic factors approach
title_full_unstemmed	Taxpayers compliance behaviour: economic factors approach
title_sort	taxpayers compliance behaviour: economic factors approach
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2013
url	http://journalarticle.ukm.my/6972/ http://journalarticle.ukm.my/6972/ http://journalarticle.ukm.my/6972/1/4614-10795-1-SM.pdf
first_indexed	2023-09-18T19:48:25Z
last_indexed	2023-09-18T19:48:25Z
_version_	1777406055734575104

Taxpayers compliance behaviour: economic factors approach

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