The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia

Jusoh, Yusri Huzaimi Mat; Mansor, Farah Ahlami; Razak, Siti Noor Azmawaty Abd; Noor, Wan Nurul Basirah Wan Mohamad

doi:10.24191/abrij.v7i2.14326

Cited by 14 publications

(19 citation statements)

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“…Tax knowledge had found to be a key factor under voluntary compliance and it also enhances revenue generation in most countries (In Tishar, 2019;Saad, 2014). Jusoh et al (2021) examine the effect of tax knowledge on tax compliance among Malaysian taxpayers. The study uses 152 sample across Malaysia.…”

Section: Tax Knowledgementioning

confidence: 99%

Reengineering the Relationship between Tax Knowledge and Voluntary Tax Compliance in Nigeria: The Moderating Role of Tax Service Quality

Yahaya¹,

Turmin²,

Johari³

et al. 2023

IJAREMS

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The purpose of this study is to examine the moderating role of tax service quality on the relationships between tax knowledge and voluntary tax compliance in Nigeria. The study used partial least squares structural equation modeling (SEM SmartPLS 3.3) to analyze the direct and moderating effect based on 296 self-employed taxpayers in Nigeria. The result indicates a negative and insignificant direct effect between tax knowledge and voluntary tax compliance. The finding further reveals that tax service quality has a positive and significant effect with voluntary tax compliance. Whereas tax service quality significantly moderates the relationship between tax knowledge and voluntary tax compliance. The results show that a mixed combination of tax knowledge and tax service quality can lead to improved tax compliance. Our results contribute to the previous studies that have largely examined the direct relationship between tax knowledge and tax compliance by signifying that tax service quality moderate the relationship between tax knowledge and voluntary tax compliance. The study recommends frequent awareness and educating the taxpayers on the relevance of tax knowledge and providing quality of tax service to improve voluntary tax compliance.

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Section: Tax Knowledgementioning

confidence: 99%

Reengineering the Relationship between Tax Knowledge and Voluntary Tax Compliance in Nigeria: The Moderating Role of Tax Service Quality

Yahaya¹,

Turmin²,

Johari³

et al. 2023

IJAREMS

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“…Teori perilaku berencana menjelaskan perilaku wajib pajak dipengaruhi oleh niat dan ditentukan oleh tiga faktor salah satunya behavioral belief yakni individu memiliki keyakinan akan hasil dari suatu perilaku dan evaluasi atas hasil perilaku tersebut, dalam hal ini adalah wajib pajak tahu dan memiliki pengetahuan akan perpajakan sehingga melaksanakan kewajiban perpajakannya. Beberapa penelitian terdahulu seperti (Yustikasari et al, 2020), (Yuslina et al, 2018), (Suryani & Sari, 2018), (Agustiningsih & Isroah, 2016), (Adhikara* et al, 2022), (Asrinanda, 2018), (Hardika et al, 2021), (Mat Jusoh et al, 2021), (Nasir et al, 2015), (Oladipo et al, 2022), (Purba, 2020), (Samuji et al, 2022), (Yerima et al, 2022) dan (Julianti, 2014) menyatakan bahwa pengetahuan perpajakan mempengaruhi tingkat kepatuhan pajak. Semakin tinggi tingkat pengetahuan perpajakan, maka semakin tinggi pula kepatuhan wajib pajak.…”

Section: Pendahuluanunclassified

“…Pandangan riset ini didukung oleh riset yang dilaksanakan (Mayuza et al, 2021), (Wicaksono & Lestari, 2017) dan (Manual & Xin, 2016) yang menyatakan bahwa pengetahuan wajib pajak tidak memiliki pengaruh terhadap kepatuhan wajib pajak. Sedangkan (Yustikasari et al, 2020), (Prima Yuslina et al, 2018), (Suryani & Sari, 2018), (Agustiningsih & Isroah, 2016), (Adhikara* et al, 2022), (Asrinanda, 2018), (Hardika et al, 2021), (Jusoh et al, 2021, (Nasir et al, 2015), (Oladipo et al, 2022), (Purba, 2020), (Samuji et al, 2022), (Yerima et al, 2022) dan (Julianti, 2014) yang memberitahukan maka pengertian wajib pajak berdampak pada kepatuhan wajib pajak.…”

Section: Hasil Dan Pembahasanunclassified

Tingkat Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Moderasi

2022

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The study was conducted to analyze the effect of tax authorities' services and taxpayer knowledge on compliance with the level of taxpayer compliance with taxpayer awareness as a moderating variable in Mataram City during the Covid 19 pandemic. The study population was taxpayers registered at KPP Mataram Barat. The number of samples is 100 people with accidental sampling method. This research is a quantitative study with data processing methods using IBM SPSS Statistics 24. The results show that tax authorities have an effect on the level of taxpayer compliance, knowledge of the taxpayer has no effect on the level of taxpayer compliance. This research uses the moderating variable of taxpayer awareness to see the interaction between tax authorities and taxpayer knowledge variables. The results show that the interaction of taxpayer awareness is not able to moderate the relationship between tax authorities and taxpayer compliance, while the interaction of taxpayer awareness is able to moderate the knowledge of taxpayers on the level of taxpayer compliance. Keywords: Fiscal Service; Taxpayer Knowledge; Taxpayer Compliance; Taxpayer Awareness; Moderating Variable

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“…The tax compliance aspects were approached by risk-based VAT invoice management (Alonso et al, 2021), establishing the optimal trade-off between moral, tax relaxation, and sanction in Pandemic times (Amah et al, 2021) and by the interconnectedness between law clarity, behaviorism, and tax compliance (Ghani et al, 2021). Moreover, the complex relationship manifested between tax morale, tax knowledge, and tax competition must not be overrun (Jusoh et al, 2021), meanwhile, another particular aspect of tax compliance that must be taken into account is revealed by the value chain among taxpayers (Olabisi et al, 2021). The complex manifestation of tax compliance must be studied in the context of model knowledge throughout tax socialization and awareness (Pattiasina et al, 2021), by the underlying factors which influence the invoice request (Pinheiro et al, 2021) with a special focus on the specific determinants enriched in personal tax compliance (Subadriyah & Harto, 2021) and on the determinants which influence the tax compliance of foreign direct investments (Trung et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

Dumiter

2023

Technological and Economic Development of Economy

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The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international convention must be written, and their de facto application, both in bilateral situations and among triangular or multilateral situations. To be more specific, the way in which double taxation conventions are constructed, signed, and implemented will generate changes in the level of direct taxes, at a certain time interval, both economically and legally with a special focus on tax compliance and tax evasion. Consequently, tax compliance is very important because of the behavior of the taxpayer and the willingness to pay taxes both on the national and international levels. Moreover, tax evasion is a serious problem that creates distortion and undermines worldwide trade and commerce. In this article, it is approached the complex relationship between double taxation conventions, tax compliance, and tax behavior in order to establish the connections and interactions between these three important aspects. The objective of this study is o evaluate and assess the interconnections between these three variables. The empirical study is revealed for selected comprehensive OECD countries with a panel data approach and with modeling techniques using Python software. The conclusions of this study reveal that between double taxation conventions, tax compliance, and tax evasion there is manifested strong connections both positive and negative, aspects highlighted by the empirical results, because the complex relationship manifested in practice regarding the stipulation of the law, the financial aspects and the application of fiscal policy, both on national and international levels.

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The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia

Cited by 14 publications

References 0 publications

Reengineering the Relationship between Tax Knowledge and Voluntary Tax Compliance in Nigeria: The Moderating Role of Tax Service Quality

Reengineering the Relationship between Tax Knowledge and Voluntary Tax Compliance in Nigeria: The Moderating Role of Tax Service Quality

Tingkat Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Moderasi

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

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