Perceptions of tax fairness and tax compliance behaviour: a comparative study

This cross-cultural study compares the perceptions of tax fairness of New Zealand and Malaysian individual taxpayers of their respective national income tax systems and investigates the consequences of those taxpayers 'perceptions of tax fairness, as well as other important variables, on their...

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Main Author:	Natrah Saad
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2012
Online Access:	http://journalarticle.ukm.my/6382/ http://journalarticle.ukm.my/6382/ http://journalarticle.ukm.my/6382/1/Fast_color_scan_to_a_PDF_file_8.DOC

id	ukm-6382
recordtype	eprints
spelling	ukm-63822013-07-01T07:28:29Z http://journalarticle.ukm.my/6382/ Perceptions of tax fairness and tax compliance behaviour: a comparative study Natrah Saad, This cross-cultural study compares the perceptions of tax fairness of New Zealand and Malaysian individual taxpayers of their respective national income tax systems and investigates the consequences of those taxpayers 'perceptions of tax fairness, as well as other important variables, on their compliance behaviour. The hypotheses of the study were tested using the responses to a questionnaire survey. A t-test and Partial Least Squares analyses were used to analyse the survey data. The results suggest that Malaysian taxpayers have significantly better perceptions of fairness of their income tax systems than their New Zealand counterparts. However, New Zealand taxpayers were found to be more compliant regarding their tax responsibility. The most important factor in explaining taxpayers 'compliance behaviour between the two countries was the attitude of individuals towards compliance, followed by subjective norms. Perceptions of tax fairness, which were highly influenced by both tax knowledge and the perceived complexity of the tax system, was influential in explaining tax compliance. Penerbit Universiti Kebangsaan Malaysia 2012-12 Article PeerReviewed application/msword en http://journalarticle.ukm.my/6382/1/Fast_color_scan_to_a_PDF_file_8.DOC Natrah Saad, (2012) Perceptions of tax fairness and tax compliance behaviour: a comparative study. Jurnal Pengurusan, 36 . pp. 89-100. ISSN 0127-2713 http://pkukmweb.ukm.my/penerbit/jurus.htm
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	This cross-cultural study compares the perceptions of tax fairness of New Zealand and Malaysian individual taxpayers of their respective national income tax systems and investigates the consequences of those taxpayers 'perceptions of tax fairness, as well as other important variables, on their compliance behaviour. The hypotheses of the study were tested using the responses to a questionnaire survey. A t-test and Partial Least Squares analyses were used to analyse the survey data. The results suggest that Malaysian taxpayers have significantly better perceptions of fairness of their income tax systems than their New Zealand counterparts. However, New Zealand taxpayers were found to be more compliant regarding their tax responsibility. The most important factor in explaining taxpayers 'compliance behaviour between the two countries was the attitude of individuals towards compliance, followed by subjective norms. Perceptions of tax fairness, which were highly influenced by both tax knowledge and the perceived complexity of the tax system, was influential in explaining tax compliance.
format	Article
author	Natrah Saad,
spellingShingle	Natrah Saad, Perceptions of tax fairness and tax compliance behaviour: a comparative study
author_facet	Natrah Saad,
author_sort	Natrah Saad,
title	Perceptions of tax fairness and tax compliance behaviour: a comparative study
title_short	Perceptions of tax fairness and tax compliance behaviour: a comparative study
title_full	Perceptions of tax fairness and tax compliance behaviour: a comparative study
title_fullStr	Perceptions of tax fairness and tax compliance behaviour: a comparative study
title_full_unstemmed	Perceptions of tax fairness and tax compliance behaviour: a comparative study
title_sort	perceptions of tax fairness and tax compliance behaviour: a comparative study
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2012
url	http://journalarticle.ukm.my/6382/ http://journalarticle.ukm.my/6382/ http://journalarticle.ukm.my/6382/1/Fast_color_scan_to_a_PDF_file_8.DOC
first_indexed	2023-09-18T19:46:43Z
last_indexed	2023-09-18T19:46:43Z
_version_	1777405949269508096

Perceptions of tax fairness and tax compliance behaviour: a comparative study

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