DETERMINANTS OF TAX COMPLIANCE BEHAVIOUR: EVIDENCE FROM CIVIL SERVANTS IN NORTHERN MALAYSIA
DOI:
https://doi.org/10.35631/AIJBES.829093Keywords:
Malaysian Civil Servants, Perceived Fairness, Tax Compliance Behaviour, Tax Knowledge, Tax MoraleAbstract
The issue of taxpayers' compliance behaviour needs to be taken into consideration, as it is important for ensuring economic stability. Sufficient revenue generated through tax collection is essential for the government to provide quality services to citizens, including healthcare, education, and public facilities. In view of the above goals, the Malaysian tax authority has been organizing various awareness and education campaigns to enhance tax compliance among taxpayers. Despite all these continued efforts, the issue of tax non-compliance has proved to be very challenging. Hence, this study is helpful in revealing some of the determinants of tax compliance behaviour among the civil servants in Malaysia. Several factors have been considered in this study; they include tax knowledge, tax morale and perceived fairness of tax system. A total of 208 civil servants from four states in northern part of Malaysia were involved in the study through administration of structured questionnaires. A non-probability convenient sampling method was used in the study together with descriptive and inferential statistical analysis. The findings demonstrate that tax knowledge, tax morale, and perceived of tax fairness significantly influence compliance behaviour. Among the factors examined, tax knowledge was categorized as the most significant predictor of tax compliance behaviour. The findings contribute to a better understanding of strategies to enhance voluntary tax compliance among taxpayers.
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