Trust and Tax Compliance Among Malaysian Working Youth

Azwadi Ali, Norsiah Ahmad

Research output: Contribution to journalArticle

3 Citations (Scopus)

Abstract

A high level of tax morale is necessary in promoting tax compliance among the public, including youth who tend to have a low sense of responsibility. The current tax system and working youth segment of Malaysia are first explained. Based on the relevant literature on taxation, important factors that influence trust and the resulting tax compliance are conceptualized in a research model. An online survey was administered on youth throughout Malaysia that resulted in 2,030 usable responses, of which 500 were used in testing the model. The empirical results from using partial least squares analysis show that one of the two trust variables and tax knowledge are significant determinants of tax compliance. In addition, youth in the registered taxpayers group exhibited a greater level of compliance intention than non-registered youth.

Original languageEnglish
Pages (from-to)389-396
Number of pages8
JournalInternational Journal of Public Administration
Volume37
Issue number7
DOIs
Publication statusPublished - 2014
Externally publishedYes

Fingerprint

taxes
Malaysia
sense of responsibility
tax system
online survey
taxation
Tax compliance
determinants
Group

Keywords

  • tax compliance
  • tax knowledge
  • tax morale
  • youth

ASJC Scopus subject areas

  • Public Administration
  • Business and International Management

Cite this

Trust and Tax Compliance Among Malaysian Working Youth. / Ali, Azwadi; Ahmad, Norsiah.

In: International Journal of Public Administration, Vol. 37, No. 7, 2014, p. 389-396.

Research output: Contribution to journalArticle

Ali, Azwadi ; Ahmad, Norsiah. / Trust and Tax Compliance Among Malaysian Working Youth. In: International Journal of Public Administration. 2014 ; Vol. 37, No. 7. pp. 389-396.
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