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service announcements such as, television, can bring changes and improve theperceptions of fairness of the income tax system which will ultimately improvetaxpayers’ attitudes towards compliance. The IRB of Malaysia can consider introducingitself through television and will be able to reach a wider spectrum of people.Another suggestion to IRB is to conduct a large scale survey to study perception oftaxpayers covering many determinants of tax compliance including tax fairness. Resultsfrom the study will provide indication to IRB of the perceptions of taxpayers’ inparticular and the government in general to consider changes that will further enhance thetax system in Malaysia. Singh (2003) expressed dissatisfaction that there is hardly anysystematic tax compliance research carried out by tax authorities in Asian economies.5.3 Implications Of The StudyThe government cannot discharge its responsibilities well if it does not get thecooperation of its citizen to take an active part in sharing its burden and at the same timehelping to instill equity and redistribute the wealth among the nation. In the context ofMalaysia the IRB has made it very clear in its mission that it will collect only fair andreasonable taxes that is due from the taxpayers’. Consistent with prior research ontaxpayers’ attitudes and the compliance behaviour evidence is found that fairness isrelevant and prevalent in tax compliant behaviour. As implied by Christensen, et al.(1994) the implications of these results are that tax authority or tax policy makers canchange some perceptions on tax fairness but not all. The government may collaborate84
with IRB to increase its efforts and methods to reach out to every citizen through themedia, television. Building a positive perception on the tax system of the country willnaturally increase compliance and prevent underreporting and tax cheating attitudes.Taxpayers’ perception on the tax system is so important because fairness of the taxsystem will instill compliant behaviour amongst taxpayers’. Understanding taxpayers’motivation and developing tax policies and strategies that can influence compliance willbring more revenue and less administrative cost on the tax authority besides creating astronger bridge between the government, tax authority and the public.85
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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
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elief, and evaluation between pragm
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elief that unfairness in the tax sy
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elevance of knowing the attitudes o
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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 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 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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