The Resource Understanding tax compliance in Malaysia : the significance of fairness, enforcement, risk personality and taxpayer type

Understanding tax compliance in Malaysia : the significance of fairness, enforcement, risk personality and taxpayer type

Label
Understanding tax compliance in Malaysia : the significance of fairness, enforcement, risk personality and taxpayer type
Title
Understanding tax compliance in Malaysia : the significance of fairness, enforcement, risk personality and taxpayer type
Creator
Subject
Language
eng
Summary
Malaysia has a self-assessment regime which relies on taxpayers to determine their own tax obligations and comply voluntarily. The authors used a large-scale survey on individual taxpayers in Malaysia to explore four potential determinants of tax compliance: tax fairness, enforcement, risk personality and demographic variables. They found that taxpayers' perception of tax fairness was significantly related to tax compliance, while neither enforcement nor risk personality was significantly related to tax compliance. Of the demographic variables studies, only the type of taxpayers (i.e. self-employed or salary and wage earner) was found to be significantly related to tax compliance
Citation source
In: Asia-Pacific journal of taxation. - Hong Kong. - Vol. 16 (2012), no. 1 ; p. 90-112
http://library.link/vocab/creatorName
  • Chen Loo, E
  • McKerchar, M
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • individual income tax
  • self-assessment
  • tax compliance
  • enforcement
  • fiscal sociology
Label
Understanding tax compliance in Malaysia : the significance of fairness, enforcement, risk personality and taxpayer type
Instantiates
Publication
Label
Understanding tax compliance in Malaysia : the significance of fairness, enforcement, risk personality and taxpayer type
Publication

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