1 CHAPTER 1: INTRODUCTION 1.0 Chapter ... - DSpace@UM

Basically the questionnaire were passed to the taxpayers at two encounters; one whilethey were waiting to be attended and the other after they had been attended and settledtheir tax matters. At all occasions the researcher was present at all the four branchesalternatively for a period of 4 weeks handling the survey questionnaires personally and inthe absence, the IRB staff at the one stop counters handle the survey questionnaires.Generally, taxpayers’ were easy to be approached. However, there were occasions wheretaxpayers’ were reluctant to give cooperation by citing reasons such as ‘in a rush’, ‘Ialready have another appointment’ and ‘next time’. Survey questionnaires were collected/ returned upon completion by the taxpayers but many a number have taken the surveyshome. Taxpayers’ who were approached requested for clarifications of what this surveyis all about and mostly wanted to know what they would benefit by responding to thesurvey. Clarifications of the purpose of the survey were given and taxpayers were toldthat this is a study to understand if perceptions of tax fairness play a key role indetermining their tax compliance behaviour in Malaysia. Generally the taxpayers’ wereexcited to take part and express some additional views and suggestions.3.4 Data AnalysisThe data was analyzed by using SPSS version 15. After the raw data was keyed in it waschecked for errors and then descriptive analysis was done. Mean analysis, followed byPrincipal components factors analysis. Then, correlation test, T test and finally multipleregressions. In order to find answers to the three research questions as stated in chapter 1,52