Determinant of tax non-compliance among taxpayer
List of Authors
  • Asmahani Mohd Hanapi

Keyword
  • Tax Non-Compliance, tax knowledge, ethic, government quality

Abstract
  • Tax non-compliance is the act of intentionally or unintentionally breaking the tax laws established by legislation. The objective of this study is to identify the relationship of ethics, government quality and tax knowledge to the tax non-compliance. Theory of Reasoned Action is the research framework in this study. Based on the study framework, three hypotheses are tested. Questionnaires were sent to lecturers at Polytechnic Kota Bharu, Kelantan, as the research instrument for this study. The total 33 samples were collected from taxpayer through purposive sampling. The findings revealed that ethics and government quality have a considerable impact on tax non-compliance, whereas tax knowledge had a little impact. However, the study tackles a limitation: the sample size is insufficient to generalise to the entire taxpayer population. For future research suggestion is increasing the sample size to make the finding can generalize to the whole taxpayer and able to get accurate result about tax non-compliance in Malaysia among academician.

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