Impact of Tax Knowledge, Tax Compliance Cost, Tax Deterrent Tax Measures towards Tax Compliance Behavior: A survey on Self-Employed Taxpayers in West Malaysia

https://doi.org/10.65136/ejbm.v2i1.192
Tax knowledge tax deterrence tax compliance behavior self-employed taxpayers

Authors

  • Vikneswaran Manual
    vikneswaran.manual@apu.edu.my
    Asia Pacific University of Technology and Innovation, Malaysia
  • Ang Zhi Xin Asia Pacific University of Technology & Innovation, Malaysia
Vol. 2 No. 1 (2017)
Original Research
March 1, 2017

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Paper Number: 121 Title: Impact of Tax Knowledge, Tax Compliance Cost, Tax Deterrent Tax Measures towards Tax Compliance Behavior: A survey on Self-Employed Taxpayers in West Malaysia

Abstract: This paper investigates the tax compliance behavior of self-employed taxpayers in West Malaysia, a group often overlooked in favor of SMEs in previous research. The study examines three main factors: Tax Knowledge, Tax Deterrence, and Tax Compliance Costs. Using a simple random sampling technique, 150 self-employed taxpayers were surveyed via online questionnaires. Data analysis was performed using Pearson correlation and multiple regression. The results revealed that Tax Deterrence has a significant relationship with compliance behavior. Conversely, Tax Knowledge and Tax Compliance Costs were found to be statistically insignificant in influencing the compliance behavior of this specific demographic.