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Following from hypothesis H1 – H5, the regression models developed by Richardson(2006) will be used to test the 5 hypothesis. Only five dimensions like Roberts (1994) aretested in this study. The middle income earners tax share dimension was dropped becauseonly Richardson has experimented with it and is not dependable.(1) TCOMP i = α 0 + β 1 GENF i + β 2 TRATE i + + β 3 EXCH i + Β 4 SELF i + β 5 SPEC i+ E i(2) TCOMP i = α 0 + β 1 GENF i + β 2 TRATE i + β 3 EXCH i + Β 4 SELF i + β 5 SPEC iSource: Richardson (2006)+ βkXki + EiFirstly the abbreviations of the terms in the equations are as follows:TCOMP - Tax ComplianceGENF - General FairnessTRATE - Tax Rate /StructureEXCH - Exchange with the governmentSELF - Self InterestSPEC - Attitude towards taxes of the wealthy / Special provision for thewealthyXki - Include the demographic variables age, gender, education andOccupation statusEi - Residual termβCoefficient for XjRegression Model 1This model measures the direct association between the five tax fairness dimensionswith tax compliance.12
Regression Model 2This model measures the five tax fairness dimensions together with all the demographicvariables to see the influence of demographic factors on the perceptions of tax fairnessand ultimately towards tax compliance (Model 2). For further analysis, two of thedemographic variables will be controlled by using dummy variable to find out if there isdifference created by the dummy variables (regression Model 3a and 3b) for age andgender. The next paragraph writes about the scope of the study.1.5 Scope of the StudyThis study is only confined to examine taxpayers’ compliance behavior among individualtaxpayers’. Individual taxpayers’ will include those salaried working in either thegovernment or private sector and sole proprietor owned businessman (self employed).These are the taxpayers’ who receive form BE and B to submit their returns. Asmentioned earlier there are numerous determinants to tax noncompliance stated in the taxcompliance literature. However this study’s intention is to test the degree of influence taxfairness play in the taxpayer compliance behaviour. This is done by measuring theperceptions of taxpayers’ on tax fairness dimensions and their compliance behaviour.This valuation by taxpayers’ might be useful to the Inland Revenue Department (IRB)operational mechanisms and setting laws. The next part is on the limitations of this study.13
Page 4: noncompliance which means not repor
Page 10 and 11: individuals that push for tax fairn
Page 14 and 15: 1.6 Limitations of the StudyThe fin
Page 16 and 17: CHAPTER 2: LITERATURE REVIEW2.0 Cha
Page 18 and 19: compliance research and numerous ta
Page 20 and 21: stated crime is an industry where m
Page 22 and 23: 2.2 Definition of Tax FairnessThe l
Page 24 and 25: Distribution in tax fairness refers
Page 26 and 27: elief, and evaluation between pragm
Page 28 and 29: elief that unfairness in the tax sy
Page 30 and 31: elevance of knowing the attitudes o
Page 32 and 33: It has been admitted by many resear
Page 34 and 35: significant results. The reasons gi
Page 36: unfair and also their exchange with
Page 39 and 40: (vertical equity) or in other words
Page 41 and 42: Jackson & Milliron (1986) found tha
Page 43 and 44: differences. Therefore the findings
Page 45 and 46: study education which is a noncompl
Page 47 and 48: CHAPTER 3: METHODOLOGY3.0 Chapter O
Page 49 and 50: Table 3.1: Reversed Coded Items on
Page 51 and 52: 3.2 Sampling DesignA non probabilit
Page 53 and 54: correlations and multiple regressio
Page 55 and 56: the four Federal Territory IRB bran
Page 57 and 58: analysis was carried out. Firstly,
Page 59 and 60: Table 4.3: Mean and Standard Deviat
Page 61 and 62: factor analysis was considered appr
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paid is fair to himself). Based on
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dependent variables but having the
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4.5.2 Correlation Matrix 2 between
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4.6.1 H1: There is a positive assoc
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The second predictor which was sign
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analyzed in Model 3a and 3b to know
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Model 3a band 3b was specifically t
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CHAPTER 5: CONCLUSIONS AND RECOMMEN
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taxes they pay, and may not be payi
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in the pay statements and they have
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service announcements such as, tele
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BIBLIOGRAPHYAllingham, M., & Sandmo
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Fallan, L. (1999), “Gender, expos
Page 90 and 91:
Mazur, M. .J. & Plumley. A. (2007),
Page 92 and 93:
Singh, V. (2003), “Tax Compliance
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