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Model 3a band 3b was specifically to test the age group and gender if there were anysignificant difference between the younger and the older taxpayer and also between maleand female to find answers for H1 and H2 respectively.Model 3a (Older) and 3b (F/male) are summarized and presented in Table 4.9. Thefindings in this study showed there were no significant differences between the youngerand older taxpayers’ and gender (both using dummy variables) of the taxpayers’ onperceptions of fairness with tax compliance. Other studies e.g., (Hanno & Violette, 1996;Feinstein, 1991) have shown that younger taxpayers’ are less compliant compared toolder taxpayers’ but dominance of other factors it failed to show any association. Inaddition to the regression analysis, a T - test was also done and revealed no significantdifference between these dummy variables. Therefore, both H2 and H3 are rejected.4.6.3 Summary of Regression AnalysisTable 4.10: Summary of the hypothesis testing using OLS multiple regressionbetween independent, demographic (control) and dependent variablesHypothesis Association between variables Significant ConclusionH1TComp with GenFairness & Exchange YesH1 partiallyTComp with SelfIntYesacceptedTComp with TstructureNoH2 TComp with Older Taxpayer No H2 RejectedH3 TComp with Female Taxpayer No H3 RejectedH4 TComp with Education Yes H4 AcceptedH5 TComp with Employment status No H5 Rejected76
4.6.4 The Regression ModelsRegression Model 1TCOMP i = α 0 + β 1 GenFairness i + β 2 Tstructure i + β 3 SELF i + EiTComp = 2.87E -0.18 +0 .125GENFairness i + 0.071Tstructure i -0.322SELF i + E iRegression Model 2TCOMP i = α 0 + β 1 GenFairness i + β 2 Tstructure i + β 3 SELF i + βkXki + EiTComp =-0.778 + 0.134GENFairness i + 0.063 Tstructure i - 0.308SELF i + 0.095Age+ 0.044Gender + 0.091Education + 0.054Employment + Ei4.7 <strong>Chapter</strong> SummaryThis chapter discussed the results that Tax Fairness as the independent variable has beenable to show strong correlations. In addition two new dimension groupings wereidentified. Regression analysis showed that the models were fit and the results were onlypartially supporting the hypothesis. Since there was no other study that tested impact oftax fairness in isolation with tax compliance, thus no further comparison could be made.77
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noncompliance which means not repor
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individuals that push for tax fairn
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Following from hypothesis H1 - H5,
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1.6 Limitations of the StudyThe fin
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CHAPTER 2: LITERATURE REVIEW2.0 Cha
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compliance research and numerous ta
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stated crime is an industry where m
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2.2 Definition of Tax FairnessThe l
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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
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 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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