Publication: Tax Compliance Behaviour among Malaysian Professionals: An Extension of Mars Model of Individual Behaviour and Performance
| dc.contributor | Suhaila Abdul Hamid [Supervisor] | |
| dc.contributor.author | Noorliana binti Safian | en_US |
| dc.date.accessioned | 2024-05-29T05:36:54Z | |
| dc.date.available | 2024-05-29T05:36:54Z | |
| dc.date.issued | 2023-06 | |
| dc.description | Matric:4150142 (FEM) | en_US |
| dc.description.abstract | The issue of tax compliance is old as the taxes itself. It is one of the major problems for all taxation authorities across the globe. In Malaysia, tax revenue accounted up to 51% of Malaysian government budget but tax gap was reported to have causedrevenue loss up to 47 billion since 2015. From this amount, it has been identified that the professionals like doctors, lawyers, architects and engineers are owing huge amount of tax and penalties to the IRB. Due to this, examining the factors that influence this group to comply with the tax law is therefore worthwhile. The focus of this study is to investigate the factors contribute to tax compliance among the professional group using the MARS Model of Individual Behaviour and Performance, an organizational behaviour model. In addition to that, two variables were added to the model which are, religiosity and ethical sensitivity. The population of this study is the individual taxpayers who works as doctors, engineers, lawyers, architect, quantity surveyor, accountant and pharmacist. Simple random sampling and snowball sampling were used in this study. A total of 123 complete and usable responses were collected using survey questionnaire. The data was analyzed using Statistical Package for Social Sciences (SPSS) and Smart Partial Least Square (PLS). The findings showed that role perception and ethical sensitivity have positive effect ontax compliance behaviour while other variables have no positive effect on tax compliance behaviour among the professionals. In addition, situational factor strengthens the positive relationship of role perception on tax compliance behaviour. Theoretical and practical implications of this study were also discussed in understanding the tax compliance behaviour among professional group in Malaysia. Tax authorities are suggested to come out with various programs on civic duties and moral obligations to increase tax compliance behaviour on this group. The findings of this study are limited to the professional group in Malaysia only. Future studies are recommended to replicate the study by including high income group in Malaysia as well as to investigate the compliance of professional group in developing countries to better compare the findings with the findings of this study. | en_US |
| dc.identifier.citation | Noorliana Safian. (2023). Tax Compliance Behaviour among Malaysian Professionals: An Extension of Mars Model of Individual Behaviour and Performance [Doctoral dissertation, Universiti Sains Islam Malaysia]. USIM Research Repository. | en_US |
| dc.identifier.uri | https://oarep.usim.edu.my/handle/123456789/13113 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Universiti Sains Islam Malaysia | en_US |
| dc.subject | Tax compliance, MARS model of individual behaviour and performance, survey, Structural Equation Modelling | en_US |
| dc.title | Tax Compliance Behaviour among Malaysian Professionals: An Extension of Mars Model of Individual Behaviour and Performance | en_US |
| dc.type | Thesis | en_US |
| dspace.entity.type | Publication |
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