Yusoff, Siti Norfazlina
(2020)
Tax Understanding And Compliance Of
Malay Civil Servants In Peninsular
Malaysia.
PhD thesis, Universiti Sains Malaysia.
Abstract
Paying tax is mandatory on all earning citizens. Even though many people
complain about the tax levied by the government, collecting these taxes is vital for the
national economy. The taxation principles emphasize that taxes should generate
revenue for the provision of essential public services, and importantly, it must be
shared with as much of the population and sectors of the economy as possible. Given
its importance, the issue of tax compliance among individual taxpayers is a major
concern since it affects the amount of income tax collected, and also taxpayers’
spending. Income tax collection has the potential to decrease people spending, because
taxes will reduce disposable income. The growth of non-compliant taxpayers across
employment underscores the gravity of the issue. This can be seen through the
implementation of strict punishments, including harsh penalties for underreporting, and
criminal prosecution against non-filers of tax returns. Therefore, the purpose of this study
is to assess the taxpayers’ understanding of income tax payment, taxpayers’ e-Filing
readability levels, taxpayers’ income tax declaration, the level of individual tax
compliance and factors which affect their compliance level. This study employs a
questionnaire as an instrument to collect responses from Malay civil servants. A total
of 1000 online surveys was distributed to Malay civil servants in Peninsular Malaysia.
Logit and ordered logit analysis were used to assess the income tax declaration and tax
compliance levels.
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