Kasipillai, Jeyapalan and Abdul Jabbar, Hijattulah
(2006)
Gender And Ethnicity Differences
In Tax Compliance.
Asian Academy of Management Journal (AAMJ), 11 (2).
pp. 1-16.
ISSN 1394-2603
Abstract
The purpose of this study is to investigate whether gender and ethnicity differences occur
in relation to tax compliance attitude and behavior. Prior studies on tax compliance have
focused little on gender as a predictor of compliance. In Malaysia, ethnic background of
a taxpayer could be a major determinant of tax compliance. A personal interview
approach is used to obtain information from taxpayers in urban towns. A t-test suggests
that males and females were found to have similar compliant attitude. As for ethnicity, a
similar result was observed. Results of a regression analysis indicate that gender,
academic qualification, and the person preparing tax return were statistically significant
as determinants of non-compliant attitude. In terms of compliant behavior, a regression
analysis revealed that "attitude towards non-compliance" and "receipt of cash income"
were two significant explanatory variables of tax non-compliance behavior of
understating income knowingly. The findings of this study are useful for policy
implications in identifying groups that require additional attention to increase voluntary
tax compliance.
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