Tax knowledge and tax compliance determinants in self assessment

national currency unless otherwise indicated)
Table 2.30: Use of Electronic Services in Taxpayer Service Delivery 109
Table 2.31: SAS – Tax education in developed and developing countries (year of
assessment 2007 otherwise stated)
111
Table 3.1: List of deductions for YA 2008 125
Table 3.2: Individual tax rates YA 2009 126
Table 3.3: Penalties for individual taxpayers in Malaysia 2008 128
Table 3.4: Stage of implementation SAS 131
Table 3.5: Contribution of direct taxes to the federal government’s revenue 2001
– 2006
132
Table 3.6: A brief comparison on the Formal System procedure and the Self
Assessment System for individual taxpayers.
137
Table 3.7: Direct tax collection pre and post SAS (1998 – 2006) 139
Table 4.1: Approach to tax compliance 159
Table 4.2: Tax compliance index internationally 163
Table 4.3: Tax compliance in transition countries 165
Table 4.4: Countries and their level of tax evasion. 170
Table 4.5: Relationship between financial constraint and compliance 211
Table 4.6: Some previous studies on the relationship between age and
compliance
215
Table 4.7: Some previous studies on the relationship between income level and
compliance
219
Table 4.8: Relationship between gender and compliance 226
Table 5.1: Mobiles and landlines penetration rates in Malaysia 2006-2010 234
Table 5.2: Clusters and states involved 236
Table 5.3: Previous data collection methods in Malaysia (tax studies) 238
Table 5.4: A description of the variables in Stage 1 253
Table 5.5: A description of the variables in Stage 2 236
Table 5.6: A description of the variables in Stage 4 268
Table 6.1: Summary of survey distribution and response rates 286
Table 6.2: Reliability test - Cronbach’s Alpha for variables 294
Table 6.3: Mean different between variables (t-test) 296
Table 6.4: Mean difference between variables (t-test) – A7 (Attended tax
courses)
298
Table 6.5: Mean different between variables (t-test) – A8 – Audited by IRB 299
Table 6.6: Mean difference between variables (t-test) – A8a – Audited by IRB
(frequency)
300
Table 6.7: ANOVA and Post Hoc test (Scheffe) – A2 (Race) 302
Table 6.8: ANOVA and Post Hoc test (Scheffe) – A3 (Religion) 304
Table 6.9: ANOVA and Post Hoc test (Scheffe) – A4 (Education level) 305
Table 6.10: ANOVA and Post Hoc test (Scheffe) – A5 (Monthly income) 307
Table 6.11: ANOVA and Post Hoc test (Scheffe) – A6 (Location) 310
Table 6.12: Summary and relationship between research objectives and results
for Stage 1
315
Table 6.13: Stage 2 -Pearson correlation (r) matrix for dependent and 317
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