Tax Evasion Behavior among Salaried Worker in Malaysia: A Socio-Psychological Framework

Noral Hidayah Alwi, and Zahir Osman, and Bibi Nabi Ahmad Khan, (2022) Tax Evasion Behavior among Salaried Worker in Malaysia: A Socio-Psychological Framework. International Journal of Academic Research in Accounting Finance and Management Sciences, 12 (4). pp. 56-68. ISSN 2225-8329

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Official URL: http://dx.doi.org/10.6007/IJARAFMS/v12-i4/15716

Abstract

The purpose of this study is to determine the factors that may influence individuals in Malaysia to engage in tax evasion. Three independent variables (attitude, subjective norm, and perceived behavioural control), one mediating variable (tax knowledge), and one dependent variable (tax evasion intention) are included. This report will utilize a quantitative method of analysis, relying on primary data. This study evaluates the direct relationship between attitude, subjective norm, and perceived behavioural control with tax knowledge, and the direct relationship between tax knowledge with tax evasion intention. Primary data were utilized in this study and a survey questionnaire which was adopted and adapted from previous studies was used for data collection. 204 clean data were used in the data analysis by utilizing the structural equation modeling technique. SPSS software and Smartpls version 4 software will be used for the assessment of direct and indirect relationships and hypotheses testing of the model. This research will provide valuable information into how to deal with the intention of paid workers in Malaysia to engage in tax evasion behaviour. Initially, the construct validity and reliability were assessed in order to determine the measurement model's convergent validity. Next, the Hetrotrait-Monotrait (HTMT) ratios and cross-loading were used to evaluate and corroborate the discriminant validity. The structural model was then evaluated, and the results of the hypothesis testing show that attitude and subjective norm have a positive and significant influence on tax knowledge and that tax knowledge has a significant impact on tax evasion behaviour. (Abstract by authors)

Item Type: Article
Uncontrolled Keywords: Attitude, Subjective Norm, Perceived Behavioural Control, Tax Knowledge, TaxEvasion, Theory of Planned Behaviour
Subjects: H Social Sciences > HF5549.5 Personnel management
Divisions: Faculty of Business & Management
Depositing User: Shahril Effendi Ibrahim
Date Deposited: 08 Feb 2023 03:28
Last Modified: 08 Feb 2023 03:28
URI: http://library.oum.edu.my/repository/id/eprint/1531

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