UPSI Digital Repository (UDRep)
|
|
|
Abstract : Universiti Pendidikan Sultan Idris |
This paper aimed to identify students’ awareness and knowledge on the issue of tax. For this purpose, 106 secondary school students participated in this study. The data were analyzed by using descriptive statistics and processed by using SPSS software. The findings documented majority of the respondents aware the responsibility of income earners to pay taxes and the role of the government in collecting tax. Most of the respondents agreed taxation should be taught as a subject at secondary school. They perceived taxation as a general knowledge in which everyone should know and learn from the beginning. Among the suggested strategy to increase tax awareness and knowledge is through awareness campaign, awareness of online tax payment, implementation of severe tax laws, development of tax application, ease of tax payment, and incentive for responsible taxpayers.
|
References |
Ahmad, N., & Ali, A. (2013). Tax awareness amongst Malaysia working youth. International Journal of Business and Management Studies, 2(2), 593-601. Amrizah, K., & Nero, M. (2005). Tax literacy and tax awareness of salaried individuals in Sabah and Sarawak. National Accounting Research Journal, 3(1), 71-90. Choong, K. F., & Wong, S. K. (2011). A study on self-assessment tax system awareness in Malaysia. Australian Journal of Basic and Applied Sciences, 5(7), 881-888. Devos, K. (2008). Tax evasion behaviour and demographic factors: An exploratory study in Australia. Revenue Law Journal, 18(1), 1-43. Eriksen, K. & Fallan, L. (1996). Tax knowledge and attitudes towards taxation: A report on a quasi-experiment. Journal of Economic Psychology, 17(3): 387–40. Gergerlioğlu, U., & McGee, R. W. (2017). University students’ attitudes towards tax consciousness: A case study of the Faculty of Economics at Istanbul University. Researcher: Social Science Studies, 5(10), 383-470. Inland Revenue Board Malaysia (IRBM). (2014). Annual Report IRBM. Lee, M. Y. (2009). The importance of Implementing Tax Education at Secondary School Level in Malaysia. Master Thesis: IIUM. Loo, C. L., McKerchar, M. & Hansford, A. (2009). Understanding the compliance behaviour of Malaysian individual taxpayers using a mixed method approach. Journal of the Australasian Tax Teachers Association, 4(1), 181-202. Kirchler, E., Niemirowski, A., & Wearing, A. (2006). Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. Journal of economic psychology, 27(4), 502-517. Kwok, B. Y. S., & Yip, R. W. Y. (2018). Is tax education good or evil for boosting tax compliance? Evidence from Hong Kong. Asian Economic Journal, 32(4), 359-386. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia-Social and Behavioral Sciences, 109, 1069-1075. Palil. M. R., & Mustapha, A. H. (2011). Determinants of tax compliance in Asia: A case of Malaysia. European Journal of Social Sciences, 24(1), 7-32. Palil, M. R., Md Akir, M.R. & Wan Ahmad, W. F. (2013). The perception of tax payers on tax knowledge and tax education with level of tax compliance: A study of the influences of religiosity. ASEAN Journal of Economics, Management and Accounting, 1 (1), 118-129. Rahayu, Y. N., Setiawan, M., & Troena, E. A. (2017). The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. Journal of Accounting and Taxation, 9(10), 139-146. Hastuti, R. (2014). Tax awareness and tax education: A perception of potential taxpayers. International Journal of Business, Economics and Law, 5(1), 83 – 91. Torgler, B., Demir, I. C., Macintyre, A., & Schaffner, M. (2008). Causes and consequences of tax morale: An empirical investigation. Economic Analysis and Policy, 38(2), 313-339. Verboon, P. & van Dijke, M. (2007). A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favourability. Journal of Economic Psychology, 28, 704–727. Wenzel, M. (2002). The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers’ identity. Journal of Applied Psychology, 87, 629-645.
|
This material may be protected under Copyright Act which governs the making of photocopies or reproductions of copyrighted materials. You may use the digitized material for private study, scholarship, or research. |