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

in the pay statements and they have no control over it. A second t - test was done forgender by testing the means difference between male and female but still were found notsignificant. Mason & Lowry, 1981 Grasmick et al., 1984 said the gender effect may bewaning (weakening) and therefore does not show significant results. This can be furtherexplained especially in the case of Malaysia, women have equal shares and right indecision making therefore their tax reporting behaviour does not differ from the males.Therefore H2, H3 and H5 are rejected and H4 is accepted.As a conclusion, perceptions of tax fairness have been found to be one of thedeterminants of tax compliance behaviour and therefore have attracted researchers tostudy this unique construct. And the findings showed that there are significantassociations to individuals’ perceptions towards fairness of the tax system that ultimatelyhas impact on the individual’s tax compliant behaviour. Furthermore themultidimensional concept of tax fairness caused inconsistencies in the findings. However,additional research using different sampling and different setting can develop overallmeasure of a fair tax system. The general intention is to motivate and change perceptionsof individual taxpayers’ to believe that the tax system is a fair and equitable one. In orderto achieve that, enough emphasis through education should be focused to change theperception of tax fairness among taxpayers’ in order to achieve higher cooperation.5.2 Direction for Future Research and SuggestionAs for some direction for future research, researcher in this area of study might want to82