A STUDY ON THE RELATIONSHIP BETWEEN ATTITUDE AND TAX COMPLIANCE: A CASE STUDY OF CIVIL SERVANTS IN SELANGOR

Abstract

Tax compliance has not been easy for any government across the globe. The numbers of eligible taxpayers did not comply with their tax obligations annually. There are a number of past researches that prove the association of attitude towards tax compliance behaviour. Having said that, this study interested in examines the influence of taxpayers' attitudes towards their tax compliance behaviour. This quantitative research uses a self-administered questionnaire as its medium of data collection. There are 120 civil servants in Selangor who participated as respondents. The findings of the data revealed a moderate relationship between attitude and tax compliance behaviour.