Tax literacy of employees in Sarawak in the light of the self assessment system / Nero Madi and Amrizah Kamaluddin

This study intends to gauge the general level of tax literacy of public and private sectors employees in the event of the implementation of the Self Assessment System (SAS) for salaried individuals in 2004. Under SAS, the taxpayers are expected to be functionally literate to compute their own tax li...

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Format:	Article
Language:	English
Published:	Universiti Teknologi MARA, Sarawak 2005
Online Access:	http://ir.uitm.edu.my/id/eprint/16766/ http://ir.uitm.edu.my/id/eprint/16766/1/AJ_NERO%20MADI%20JAS%2005.pdf

id	uitm-16766
recordtype	eprints
spelling	uitm-167662017-05-08T03:36:53Z http://ir.uitm.edu.my/id/eprint/16766/ Tax literacy of employees in Sarawak in the light of the self assessment system / Nero Madi and Amrizah Kamaluddin This study intends to gauge the general level of tax literacy of public and private sectors employees in the event of the implementation of the Self Assessment System (SAS) for salaried individuals in 2004. Under SAS, the taxpayers are expected to be functionally literate to compute their own tax liabilities. The study explores the relationship between tax literacy and some of the demographic factors such as employment sectors and location of workplace. The study also investigates the taxpayers' awareness of issues relevant to SAS. Statistical results using One-way ANOVA analysis, inter alia, show that taxpayers in the corporate sector were as literate as their counterparts in the public sector. There was no significant difference in the mean level of tax literacy scores between employees in the two sectors. Similarly, there was no significant relationship between working experience and tax literacy. The results of the study hinted that salaried taxpayers might not be prepared for SAS for at least one or two years of assessments. Universiti Teknologi MARA, Sarawak 2005 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/16766/1/AJ_NERO%20MADI%20JAS%2005.pdf UNSPECIFIED (2005) Tax literacy of employees in Sarawak in the light of the self assessment system / Nero Madi and Amrizah Kamaluddin. Jurnal Akademik UiTM Sarawak. pp. 22-43. ISSN 0128-2635
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	This study intends to gauge the general level of tax literacy of public and private sectors employees in the event of the implementation of the Self Assessment System (SAS) for salaried individuals in 2004. Under SAS, the taxpayers are expected to be functionally literate to compute their own tax liabilities. The study explores the relationship between tax literacy and some of the demographic factors such as employment sectors and location of workplace. The study also investigates the taxpayers' awareness of issues relevant to SAS. Statistical results using One-way ANOVA analysis, inter alia, show that taxpayers in the corporate sector were as literate as their counterparts in the public sector. There was no significant difference in the mean level of tax literacy scores between employees in the two sectors. Similarly, there was no significant relationship between working experience and tax literacy. The results of the study hinted that salaried taxpayers might not be prepared for SAS for at least one or two years of assessments.
format	Article
title	Tax literacy of employees in Sarawak in the light of the self assessment system / Nero Madi and Amrizah Kamaluddin
spellingShingle	Tax literacy of employees in Sarawak in the light of the self assessment system / Nero Madi and Amrizah Kamaluddin
title_short	Tax literacy of employees in Sarawak in the light of the self assessment system / Nero Madi and Amrizah Kamaluddin
title_full	Tax literacy of employees in Sarawak in the light of the self assessment system / Nero Madi and Amrizah Kamaluddin
title_fullStr	Tax literacy of employees in Sarawak in the light of the self assessment system / Nero Madi and Amrizah Kamaluddin
title_full_unstemmed	Tax literacy of employees in Sarawak in the light of the self assessment system / Nero Madi and Amrizah Kamaluddin
title_sort	tax literacy of employees in sarawak in the light of the self assessment system / nero madi and amrizah kamaluddin
publisher	Universiti Teknologi MARA, Sarawak
publishDate	2005
url	http://ir.uitm.edu.my/id/eprint/16766/ http://ir.uitm.edu.my/id/eprint/16766/1/AJ_NERO%20MADI%20JAS%2005.pdf
first_indexed	2023-09-18T22:56:49Z
last_indexed	2023-09-18T22:56:49Z
_version_	1777417908721287168

Tax literacy of employees in Sarawak in the light of the self assessment system / Nero Madi and Amrizah Kamaluddin

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