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Singh, V. (2003), “Tax Compliance and Ethical Decision-Making, A MalaysianPerspective”. Pearson Malaysia Sdn BhdSmith, K. W. & Kinsey, K. A. (1987), “Understanding Taxpaying Behavior: AConceptual Framework with Implications for Research”, Law & Society Review, Vol. 21No. 4, pp. 639-663Song, Y.- D. & Yarbrough T.E. (1978), “Tax ethics and tax attitudes: A survey”, PublicAdministrative Review, Vol 38, pp. 442-452Spicer, M.W., & Becker A.L. (1980), “Fiscal inequity and tax evasion: An experimentalapproach”, National Tax Journal, Vol 33, pp. 171-175Spicer, M.W., & Lundstedt, S.B. (1976), “Audit probabilities and the tax evasiondecision: An experimental approach”, Journal of Economic Psychology, Vol 2, pp. 241-245Suchman, M.C. (1995), “Managing Legitimacy: Strategic and Institutional Approaches”,Academy of Management Review, Vol 20 No. 3, pp. 571 -610Strauss, P.Roberts., & Hyun, J. K. (2001), “The Evolution of the IRS and TaxpayerCompliance: Some Implications for Korea”, A Paper presented at Korea Institute ofPublic Finance Symposium, Commemoratory the 35 th Annual Taxpayer’s Day of Korea,March 2 (2001), Korea Chamber of Commerce and Industry Building, Seoul, Korea.Taylor,N. (2001), “Understanding Taxpayer Attitudes through Understanding TaxpayerIdentities”, The Australian National University Australian Taxation Office, Centre forTax System Intergrity, Working Paper No 14 Jul.Torgler. B. (2001)(a), “What do we know about tax morale and tax compliance?”International Review of Economics and Business, (RISEC) Vol 48, pp. 395-41992
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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
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unfair and also their exchange with
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(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 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),
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