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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
correlations and multiple regression analysis was used; first to find out if there existdirect association between tax fairness construct as the independent variable with taxcompliant behaviour, second to find out how much demographic variables (age, gender,education and employment status) have impact on tax compliance (in conjunction withtax fairness). The third purpose was to go a step further from the second test, to find outif specific groups in demographic variables (in conjunction with the tax fairnessperceptions dimensions) show differences on tax compliance. This was done bycontrolling two of the demographic variables age (older and younger) and gender (maleand female). All the regression analysis was done using the models developed by theprevious researcher.3.5 <strong>Chapter</strong> SummaryThe methodology and instruments in this study is adopted from the previous research(Richardson2006 and Christensen 1994). However the sampling for this study wasregistered taxpayers’ compared to MBA students by the previous study. It wasconvenience sampling and a total of 404 registered taxpayers’ participated.53
Page 4: noncompliance which means not repor
Page 10 and 11: individuals that push for tax fairn
Page 12 and 13: Following from hypothesis H1 - H5,
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: 3.2 Sampling DesignA non probabilit
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
Page 63 and 64: paid is fair to himself). Based on
Page 65 and 66: dependent variables but having the
Page 68 and 69: 4.5.2 Correlation Matrix 2 between
Page 70 and 71: 4.6.1 H1: There is a positive assoc
Page 72 and 73: The second predictor which was sign
Page 74 and 75: analyzed in Model 3a and 3b to know
Page 76 and 77: Model 3a band 3b was specifically t
Page 78 and 79: CHAPTER 5: CONCLUSIONS AND RECOMMEN
Page 80 and 81: taxes they pay, and may not be payi
Page 82 and 83: in the pay statements and they have
Page 84 and 85: service announcements such as, tele
Page 86 and 87: BIBLIOGRAPHYAllingham, M., & Sandmo
Page 88 and 89: 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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