Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax

The aim of this study is to investigate the perception of taxpayers towards the implementation of good and services tax (GST) in Malaysia.Theory of reasoned action proposed by Fishbein and Ajzen (1975) was used as the underlying theory for the study. One hundred and three respondents in Kedah and Pe...

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Main Authors:	Bidin, Zainol, Mohd Shamsudin, Faridahwati, Othman, Zainudin
Format:	Article
Language:	English
Published:	Centre for Promoting Ideas 2014
Subjects:	HJ Public Finance
Online Access:	http://repo.uum.edu.my/14761/1/19.pdf http://repo.uum.edu.my/14761/ http://ijbssnet.com/journals/Vol_5_No_5_1_April_2014/15.pdf
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Institution:	Universiti Utara Malaysia
Language:	English

id	my.uum.repo.14761
record_format	eprints
spelling	my.uum.repo.147612016-04-17T08:24:03Z http://repo.uum.edu.my/14761/ Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax Bidin, Zainol Mohd Shamsudin, Faridahwati Othman, Zainudin HJ Public Finance The aim of this study is to investigate the perception of taxpayers towards the implementation of good and services tax (GST) in Malaysia.Theory of reasoned action proposed by Fishbein and Ajzen (1975) was used as the underlying theory for the study. One hundred and three respondents in Kedah and Perlis participated in the study.Multiple regressions were employed to examine the relationship between attitude and subjective norms on behavioural intention to comply with GST. Results showedthat attitude and subjective norms variables were significantly and positively related to behavioural intention.All these independent variables were able to explain 28% of the variance in behavioural intention to comply with GST. Implications and recommendations for policy makers are discussed. Centre for Promoting Ideas 2014-04 Article PeerReviewed application/pdf en http://repo.uum.edu.my/14761/1/19.pdf Bidin, Zainol and Mohd Shamsudin, Faridahwati and Othman, Zainudin (2014) Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax. International Journal of Business and Social Science, 5 (5(1)). pp. 131-139. ISSN 2219-1933 http://ijbssnet.com/journals/Vol_5_No_5_1_April_2014/15.pdf
institution	Universiti Utara Malaysia
building	UUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Utara Malaysia
content_source	UUM Institutionali Repository
url_provider	http://repo.uum.edu.my/
language	English
topic	HJ Public Finance
spellingShingle	HJ Public Finance Bidin, Zainol Mohd Shamsudin, Faridahwati Othman, Zainudin Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax
description	The aim of this study is to investigate the perception of taxpayers towards the implementation of good and services tax (GST) in Malaysia.Theory of reasoned action proposed by Fishbein and Ajzen (1975) was used as the underlying theory for the study. One hundred and three respondents in Kedah and Perlis participated in the study.Multiple regressions were employed to examine the relationship between attitude and subjective norms on behavioural intention to comply with GST. Results showedthat attitude and subjective norms variables were significantly and positively related to behavioural intention.All these independent variables were able to explain 28% of the variance in behavioural intention to comply with GST. Implications and recommendations for policy makers are discussed.
format	Article
author	Bidin, Zainol Mohd Shamsudin, Faridahwati Othman, Zainudin
author_facet	Bidin, Zainol Mohd Shamsudin, Faridahwati Othman, Zainudin
author_sort	Bidin, Zainol
title	Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax
title_short	Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax
title_full	Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax
title_fullStr	Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax
title_full_unstemmed	Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax
title_sort	using theory of reasoned action to explain taxpayer intention to comply with goods and services tax
publisher	Centre for Promoting Ideas
publishDate	2014
url	http://repo.uum.edu.my/14761/1/19.pdf http://repo.uum.edu.my/14761/ http://ijbssnet.com/journals/Vol_5_No_5_1_April_2014/15.pdf
_version_	1644281540455170048

Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax

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