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.
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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) |
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| Keyword: | tax, knowledge, compliance in self, assessment system, culture, academician |
| Subjects: | H Social Sciences > HJ Public Finance |
| Depositing User: | SITI AZIZAH BINTI IDRIS - |
| Date Deposited: | 29 May 2013 09:19 |
| Last Modified: | 06 Oct 2017 16:15 |
| URI: | https://eprints.ums.edu.my/id/eprint/6128 |
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