Self assesment system and taxpayer internal states

The change of taxpayers’ responsibilities as a result of the introduction of the Self Assessment System (SAS) had triggered debates on whether taxpayers are able to perform the required tasks under the new system. SAS demands taxpayers to perform the primary tasks that were previously handled by the...

全面介紹

Saved in:
書目詳細資料
Main Authors: Mat Udin, Noraza, Abdul Wahab, Nor Shaipah
格式: Conference or Workshop Item
語言:English
出版: 2013
主題:
在線閱讀:http://repo.uum.edu.my/12301/1/2809140902.pdf
http://repo.uum.edu.my/12301/
http://www.internationalconference.com.my
標簽: 添加標簽
沒有標簽, 成為第一個標記此記錄!
實物特徵
總結:The change of taxpayers’ responsibilities as a result of the introduction of the Self Assessment System (SAS) had triggered debates on whether taxpayers are able to perform the required tasks under the new system. SAS demands taxpayers to perform the primary tasks that were previously handled by the tax authority, which emphasises on completing tax returns accurately, including computing tax liabilities correctly. The successful implementation of SAS, therefore, relies heavily on the performance of the taxpayers in carrying out their responsibilities. However, submitting error-free tax returns is not an easy task, especially for an average taxpayer. It is believed that taxpayers must achieve and possess intrinsic states to successfully perform their responsibilities. Due to the changes in the tax assessment system, the tax authority is currently carrying out different functions than before, including providing assistance to taxpayers to assist them performing their responsibilities under SAS. This study reports the results of an investigation of the relationships between taxpayer internal states as well as taxpayer assistance with assessment performance and simultaneously considered the moderating influence of taxpayer assistance. The data was collected using a quasi-experimental design known as posttest-only notreatment control group design. The sample comprises post-graduate candidates, who were actual taxpayers. Among the elements of the taxpayer internal states considered in this study, tax knowledge is found to have significant relationship with assessment performance. However, taxpayer assistance does not have moderating effect on the relationships between taxpayer internal states and assessment performance. The findings of this study have contributed to the body of knowledge as there is a general dearth of published research, particularly in Malaysia that investigates such relationships.