This paper aims to examine age factor and its effects on personal income tax compliance in Malaysia. A quantitative approach utilising secondary data obtained from Inland Revenue Board Malaysia and Malaysian Department of Statistics, from the years 2002 to 2017 were used to generate the results, with validated secondary data that consist of individual income tax revenue and the youth age between 15 to 39 years old. All proposed hypotheses were tested using the EViews software. The study proposed five hypotheses and the data supported most of them with a significant of 5%. Results from the study indicate that age between 15 to 19 years old and 30 to 34 years old have negative effect on personal income tax compliance. However, age between 20 to 29 years old have contributed to a positive effect on the personal income tax revenue. While age between 35 to 39 years old was insignificant to individual income tax revenue in the context of Malaysia. Several theoretical and practical indications, as well as limitations of the study for future research, have been outlined.
Past research on ethnocultural minority students indicates that persistent inequities require greater attention to the multiple learning supports needed to enhance school success. The present study was designed to extend research in this area by exploring school climate and emotional engagement among minority ethnocultural Chinese students in Malaysian secondary schools. We employed quantitative surveys with 724 students ( Mage = 16.1 years; 47.9% female), followed by qualitative interviews with a subset of 25 students ( Mage = 16.1 years; 52% female). Path analysis indicated that feelings of safety, socio-emotional support from teachers and peers, and student voice were predictors of emotional engagement for Chinese students, which further predicted cognitive engagement, academic performance, and school behavior. Thematic analysis further revealed that language and communication barriers and bullying negatively impacted students’ sense of safety and engagement. Caring, respectful relationships with teachers led to students having opportunities to direct their own learning and make decisions on schoolwide activities, promoting students’ feelings of engagement. Support from peers increased students’ emotional engagement by reducing school-related stressors. The findings suggest that a mutually respectful, caring school climate and opportunities for student voice can enhance critical school experiences for ethnocultural minority high school students.
This paper aims to examine the impact of Higher Education Institutions on individual income tax revenue compliance in Malaysia. To expect, higher educators have greater income tax compliance and in turn to increase individual income tax revenue. A quantitative approach utilizing secondary data obtained from Inland Revenue Board of Malaysia (IRBM) and Malaysian Ministry of Higher Education (MOHE), from year 2002 to 2017. EViews software was utilized to answer the objectives. Results discovered that student's enrolment are significantly led to income tax revenue, at significant of 5%. However, both student's intake and student's graduate were shown negative impact on income tax revenue. Therefore, MOHE is encouraged to increase student enrolments, while improving the quality of higher education in Malaysia. In fact, graduates will become more knowledgeable and in turn to commit themselves in individual income tax revenue compliance behavior. Theoretical and managerial implications and limitation of the study are outlined.
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