A study on tax knowledge and tax compliance in self assessment system among academicians in Kota Kinabalu, Sabah

Khalizatul Asrin Mazlan, (2012) A study on tax knowledge and tax compliance in self assessment system among academicians in Kota Kinabalu, Sabah. Masters thesis, Universiti Malaysia Sabah.

[img]
Preview
Text
mt0000000093.pdf

Download (2MB) | Preview

Abstract

This study aims to investigate the relationship between tax knowledge and culture towards tax compliance amongst academicians in Kota Kinabalu, Sabah. The objectives of this study were accomplish by examining the relationship between tax compliance as dependent variables and knowledge on responsibilities, knowledge on employment income, knowledge on ICT skills (E-Filing), knowledge on tax laws and penalty, culture-uncertainty avoidance, culture-individualism as the six independent variables and gender as a moderator. Result from questionnaires collected from 151 respondents were analysed using multiple regression analysis. The finding based on multiple regressions indicated that there is only one variable that have a significant relationship towards tax compliance. It is suggested that the future research could investigate on different individual with employment income and business sources and also non-academicians. It is hoped that this research has contributed to examine the relationship between tax knowledge and tax compliance amongst academicians in Kota Kinabalu, Sabah.

Item Type: Thesis (Masters)
Uncontrolled Keywords: tax, knowledge, compliance in self, assessment system, culture, academician
Subjects: H Social Sciences > HJ Public Finance
Depositing User: MDM SITI AZIZAH IDRIS
Date Deposited: 29 May 2013 01:19
Last Modified: 06 Oct 2017 08:15
URI: http://eprints.ums.edu.my/id/eprint/6128

Actions (login required)

View Item View Item

Browse Repository
Collection
   Articles
   Book
   Speeches
   Thesis
   UMS News
Search
Quick Search

   Latest Repository

Link to other Malaysia University Institutional Repository

Malaysia University Institutional Repository