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Understanding Tax Compliance in Malaysia: The Significance of Fairness, Enforcement, Risk Personality and Taxpayer Type

Malaysia has a self-assessment regime which relies on taxpayers to determine their own tax obligations and comply voluntarily. Hence, understanding the significant influences on their behaviour is important. We used a large-scale survey on individual taxpayers in Malaysia to explore four potential determinants of tax compliance: tax fairness, enforcement, risk personality, and demographic variables. We found that taxpayers’ perception of tax fairness was significantly related to tax compliance, while neither enforcement nor risk personality was significantly related to tax compliance. Of the demographic variables studied, only the type of taxpayer (i.e. self-employed or salary and wage earner) was found to be significantly related to tax compliance.