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

taxes they pay, and may not be paying taxes at all. However the present study’s samplesare very well represented in terms of experience in paying taxes. The respondents wereemployed in the private and public sector and also self employed. There would be lessbiasness as compared with the MBA students. The age composition was 50%representing 20-39 years old and another 50% representing 40-50 years old. Thereforetheir experience with the tax system has an influence on their decisions on tax mattersand their responses can be taken as more reliable. Mottiakavandar, Ramayah, Haron, andJili, (2003) conducted a study to look at the factors that influence compliance behaviourin Malaysia and found that there is a positive relationship between attitudes towards taxfairness of the tax system and tax compliance behaviour. The more positive the attitudetowards the fairness of the tax system, the more positive is the attitude towards one’s owncompliance. The trade with the government is a reflection of the taxpayers’ aspirationsand expectations towards the government so that they get value for their tax‘contribution’ to the government. According to James (2007), taxes can bring the citizensand the government together and the implementation of the tax laws depends on theability of the government to exercise that power. In fact for Malaysia, they still wantattention given to some specific aspects of fairness dimensions because they are stillunder the opinion that only a fair system can lead to positive tax compliance behaviour.As a conclusion, based on the present findings and discussion, H1 which is only partiallysupported is therefore partially accepted.5.1.2 Research Question 2 and 3 and H2 through H580