Tax knowledge and tax compliance determinants in self assessment

and outline the various types of tax in Malaysia. In the last part of Chapter 3, a series of
measures taken by the Inland Revenue Board (IRB) to enhance the operation of SAS
during and since its implementation are described in detail. A review of the existent
literature relating to the research objectives of this thesis, such as the importance and
implications of tax knowledge and factors affecting tax compliance, are discussed in
Chapter 4. Research design and methodology for this study is outlined in Chapter 5. The
outline of data collection methods (including sampling frame, survey procedure, the
respondents and measures to increase response rate), questionnaire design and variables
measurement, the nature and development of the survey as well as technique of analysis
and relation with research questions are comprehensively discussed in Chapter 5. This
chapter also explains the research hypotheses and five stages utilised to address the
research questions. Chapter 6 discusses the findings and results. The detail about survey
responses and statistical tests (descriptive analysis, t-test, one-way Analysis of Variance
(ANOVA) and stepwise multiple regressions) are included in this chapter. The results
related to research questions and previous findings are also discussed in Chapter 6.
Chapter 7 specifically discusses the results in relation to previous literature and provide
some comments on a comparison of the results found in this study with that reported in
other countries while the conclusions, limitations and future research directions of this
thesis are discussed in the final chapter (Chapter 8). The policy implications,
contributions to the body of knowledge as well as recommendations are also discussed in
this chapter.
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