DETERMINATION OF TAX COMPLIANCE INTENTION AMONG TAX OFFICERS

Abstract

This study attempts to investigate the determinants of factors among Malaysian salaried group on their tax compliance in Self-Assessment System. A theoretical framework was developed based on the Theory of Planned Behavior. The objectives of the study are to determine the level and relationship of attitude, subjective norms, perceived behavior control (tax knowledge and enforcement of penalty) towards tax compliance intention in Self-Assessment System among tax officers. Questionnaires survey via online were used for data collection. Reliability analysis, factor analysis, descriptive analysis and multiple regression analysis were conducted using the data collected from 159 respondents chosen by convenience sampling techniques. The result of multiple regression analysis shows that the independent variables tested can explain 72.4% variances towards the intention of tax compliance in Self-Assessment System. Hence, the model used in this study were supported being suitable and it was able to predict the dependent variable; intention to tax compliance. From the research findings, it was found that independent variables that influence the intention towards tax compliance were attitude, subjective norm and tax knowledge.