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

Milliron, 1986; and Roth et al., 1989) found age to have an indirect positive effect ontaxpayers’ compliance .Therefore this regression results in Model 2 provide some earlysigns into accepting or rejecting H2 .By conducting further regression test as shown inModel 3a together with a t test, H2 will then be determined.The impact created by gender is quite inconsistent in this area of study. Fallan (1999)conducted a specific study to investigate whether exposure to tax knowledge createdifferences in attitude towards the tax system (fairness), using gender differences and theconclusion was that gender do not have predictive power on attitudes changes offairness. Studies by Chan et al. (2000) found no direct associations between gender andage as a predictor of tax compliance in both US and Hong Kong respondents.In fact Jackson & Milliron (1986) who were the first to provide evidence on the keyvariables such age, gender, education have argued that the gap between male and female(difference in gender) is narrow. This argument is also shared by Mason & Lowry (1981)and Grasmick et al. (1984). Gender when tested directly proved to be insignificant.However, H3 in this study was tested for gender differences between male and female toidentify if significant differences exist. The results of the regression are discussedrespectively in Model 3b. The results of these t - test are included in the Appendix.The last variable on demographic factor was employment statues and it was notsignificant .A regression between employment status and tax compliance revealed nosignificant association. The same results were also found in the previous study byRichardson (2006). In the present study the subjects were employed (private &government) or self employed. Hypothesis H5 is rejected.75