The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia

  • Yusri Huzaimi Mat Jusoh UNIVERSITI TEKNOLOGI MARA
  • Farah Ahlami Mansor UNIVERSITI TEKNOLOGI MARA
  • Siti Noor Azmawaty Abd Razak UNIVERSITI TEKNOLOGI MARA
  • Wan Nurul Basirah Wan Mohamad Noor UiTM Cawangan Kelantan

Abstract

This study examines the relationship between tax knowledge, complexity and morale with the tax compliance behaviour among salaried group in Malaysia. A structured questionnaire were distributed to the private and government sector employees throughout Malaysia. The data analysis from 152 completed responses revealed that tax knowledge, complexity and morale proved to have significant influences on the tax compliance behaviour among salaried group. The findings of this study not only contribute to literature in exploring determinants that encourage voluntary compliance among the taxpayers under the Self-Assessment System (SAS) in Malaysia, they also provide insights to the governing bodies and the tax authorities of the needs to improve the current tax policy and merangka strategic movement in improving tax literacy among the taxpayers. This present study, however, has limitations due to the use of closed questionnaires that might not capture further information completely on the understanding of tax regulations and the factors causing non-compliance.

Published
2021-10-31
How to Cite
MAT JUSOH, Yusri Huzaimi et al. The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia. ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL, [S.l.], v. 7, n. 2, p. 250-266, oct. 2021. ISSN 2462-1838. Available at: <https://myjms.mohe.gov.my/index.php/ABRIJ/article/view/14326>. Date accessed: 02 dec. 2022. doi: https://doi.org/10.24191/abrij.v7i2.14326.
Section
Articles