Tax attitude and tax compliance among mathematics with economics students in Universiti Malaysia Sabah

Koh, Chee Yi (2015) Tax attitude and tax compliance among mathematics with economics students in Universiti Malaysia Sabah. Universiti Malaysia Sabah. (Unpublished)

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Abstract

This research is aimed to study the attitudes of Mathematics with Economics (ME) students in Universiti Malaysia Sabah (UMS) towards taxation and to find out the effective factors in creating tax consciousness. Primary data used in this study were obtained by distributing self-administered questionnaires to 249 ME students from Faculty of Science and Natural Resources, UMS. The statistical analyses utilized in this study are descriptive analysis, reliability test, factor analysis, normality test, independent t-test, one-way ANOVA test, Mann Whitney U test and Kruskal-Wallis test. From the results, ME students agreed that taxation is a legal issue, tax is a part of social responsibility, today's unpaid taxes increase the tax and debt burdens of future generations, taxpayers naturally avoid paying taxes due to high tax rates and tax legislation is very complex and difficult to understand. On the other hand, ME students disagree that there is a fair taxation system in our country. Besides, the effective factors to create tax consciousness are making citizens knowledgeable about the results of economic and financial policies and also through family education and school education. The ineffective factor is implementing severe criminal actions. The results from factor analysis show that there are three components extracted from the dependent variable measuring the attitudes of ME student towards taxation; which are social responsibility, rationality in paying tax and tax issues. The results from factor analysis also show that there are two components extracted from the dependent variable determining the effective factors in creating tax consciousness; which are clarity and understanding about tax and education and implementation. The results of the comparison test show that there is a significant difference between years of study on rationality in paying tax. Year of study also shows a significant difference on clarity and understanding about tax. Other than that, family's place of residence shows a significant difference on the factor education and implementation as an effective factor in creating tax compliance.

Item Type: Academic Exercise
Uncontrolled Keywords: attitudes, Mathematics with Economics, students, taxation, tax consciousness
Subjects: H Social Sciences > HJ Public Finance
Divisions: FACULTY > Faculty of Sustainable Agriculture
Depositing User: Munira
Date Deposited: 20 Nov 2017 02:08
Last Modified: 20 Nov 2017 02:08
URI: http://eprints.ums.edu.my/id/eprint/16868

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