Intention to Become Tax Agents among Accounting Students in Malaysia
There are an insufficient number of tax agents in Malaysia. This insufficiency could be due to the intention to become tax agents among accounting students. Theory of Planned Behaviour indicates that behavioural intention is the main predictor of actual behaviour. Hence, this study attempts to inve...
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| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Published: |
2016
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/25045/ |
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| Institution: | Universiti Utara Malaysia |
| Summary: | There are an insufficient number of tax agents in Malaysia. This insufficiency could be due to the intention to become tax agents among accounting students. Theory of Planned Behaviour indicates that behavioural intention
is the main predictor of actual behaviour. Hence, this study attempts to investigate the determinants of factors that could influence the accounting students to become tax agents. In order to determine the intention of
accounting students to become tax agents, this study uses the Theory of Planned Behaviour as the fundamental theory. The first objective of the study was to determine whether attitude towards becoming tax agents influences the intention to become tax agents among accounting students. The second objective of the study was
to determine whether subjective norms influence the intention to become tax agents among accounting students.
The last objective was to determine whether perceived behavioural control (self-efficacy and knowledge on tax agent requirements) influences the intention to become tax agents among accounting students. Questionnaire
survey was used for data collection. Reliability, validity, descriptive and multiple regression analyses were conducted using the data collected from 330 respondents chosen by using the convenience sampling techniques. The result of multiple regression analyses shows that the independent variables tested can explain 58% variances towards the intention to become tax agents. Hence, the model used in this study were supported being suitable and it was able to predict the dependent variable; intention to become tax agent. From the research findings, it was found that independent variables that influence the intention to become tax agent were attitude, subjective norm and self-efficacy. |
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