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BIBLIOGRAPHYAllingham, M., & Sandmo, A. (1972), “Income Tax Evasion: A Theorectical Analysis”,Journal of Public Economics, Vol 1 pp. 323-338Alm, J., Jackson B.R & Mckee, M. (1992), “Estimating The Determinants of TaxpayerCompliance with Experimantal Data”, National Tax Journal .Vol 45 No1. , pp. 107-114Alm,J., Sanchez, I., & Ana De Juan. (1995), “Economic and Noneconomic Factors inTax Compliance”, KYKLOS, Vol 48 Fasc 1, pp. 3-18Andreoni, J., Erard, B., & Feinstein, J. (1998), “Tax Compliance”, Journal of EconomicLiterature, Vol 36 pp. 818-819Baldry, J.C. (1981), “Income Tax Evasion and the Tax Schedule: Some experimentalResults”, Public Finance, Vol 42 pp. 357-383Becker,W., Buchner, H. J., & Sleeking, S. (1987), “The Impact of Public TransferExpenditures on tax Evasion: An Experimental Approach”, Journal of Public Economics,Vol 34 pp. 243-252Bordignon, M. (1993), “A Fairness approach to tax evasion”, Journal of PublicEconomics, Vol 52 pp. 345-365Brickman, P., Folger, R., Goode, E., & Schul, Y. (1981), “Microjustice and Macrojustice,In M.J. Lerner & S.C. Lerner (Eds), The justice motive in social behaviour”,173-202. New York: Plenum PressCarnes, G.A. & Cuccia, A.D. (1996), “An Analysis of the Effect of Tax Complexity andits Perceived Justification on Equity Judgments”, Journal of the American TaxationAssociation, Vol 18 No. 2 Fall pp. 40-5686
Carnes, G.A., & Englebrecht, T.D. (1993), “An experimental investigation of the effectof governmentally imposed sanctions and taxpayers’ attitudes on tax compliance”, Paperpresented at American Accounting Association Annual Meeting, Washiongton, D.C.Christensen, A. L., Weihrich, S.G. & Gerbing, M. D.(1994), “ The Impact of Educationon Perceptions of Tax Fairness”, Advances in Taxation, Vol 6 pp 63-94Christensen, A. L. & Weihrich, S.G. (1996), Tax Fairness: Different Roles, DifferentPerspectives, Advances in Taxation, Vol 8 pp 27-61Collins, J. H., V. C. Milliron & Daniel.R. Toy. (1992), “Determinants of TaxCompliance: A Contingency Approach” The Journal of the American TaxationAssociation, Fall, pp. 1-29Cowell, F.A. (1992), “Tax evasion and equity”, Journal of Economic Psychology, Vol 13pp. 165-196Cuccia, A.D. (1994), “The effects of increased sanctions on paid tax preparers;integrating economic and psychological factor” Journal of the American TaxationAssociation, Vol 16 No. 1, pp. 41-66Devos, K. (2001), “Measuring and Analysing Deterrence in Taxpayer ComplianceResearch”, Journal of Australian Taxation, pp. 182-219Dubin,J.A. & L.L.Wilde (1988) “An Empirical Analysis of Federal Income TaxAuditing And Compliance”, National Tax Journal, Vol 41, pp. 61-74Economic Report 2007/2008- The Federal Government Budget Official website of thetreasury http://www.treasury.gov.my (accessed 21/03/2008)87
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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
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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 84 and 85: service announcements such as, tele
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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