Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax

Abdullah, Mazni and Sapiei, Noor Sharoja (2008) Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax. The International Journal of Interdisciplinary Social Sciences: Annual Review, 3 (5). pp. 73-82. ISSN 1833-1882

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Official URL: https://doi.org/10.18848/1833-1882/cgp/v03i05/5259...

Abstract

Prior literature shows that tax knowledge is positively related to tax compliance. It is believed that citizens with tax knowledge would indirectly assist tax authorities in tax collection task because they are literate and interested in taxation. In view of this, there are three main objectives of this study, (1) to determine the level of tax knowledge of Malaysian citizens; (2) to determine the awareness of citizens with respect to service tax; and (3) to gauge the perceptions of citizens of the credibility of tax authority (Royal Malaysian Customs). The findings of this study might suggest that the level of tax knowledge and awareness of respondents in relating to service tax are still low and some of the respondents have negative perceptions of the tax authority's credibility. © Common Ground, Mazni Abdullah, All Rights Reserved.

Item Type: Article
Uncontrolled Keywords: Service tax; Tax education; Tax knowledge
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Business and Accountancy > Dept of Accounting
Depositing User: Ms. Juhaida Abd Rahim
Date Deposited: 01 Sep 2020 04:54
Last Modified: 01 Sep 2020 04:54
URI: http://eprints.um.edu.my/id/eprint/25487

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