Intention to appoint legitimate tax agents among sole proprietorships in Negeri Sembilan, Malaysia

• Main Authors: Marimuthu, Munusamy, Ibrahim, Che Mohd Zaradi
• Format: Conference or Workshop Item
• Language: English
• Published: 2018
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/26065/1/ICAS%202018%2036%2045.pdf; http://repo.uum.edu.my/26065/; http://icas.my/index.php/proceedings/8-icas-2018-proceedings
• Institution: Universiti Utara Malaysia

In this study, Ajzen’s (1991) Theory of Planned Behavior (TPB) is used as a theoretical framework to answer the theoretical gap and practical gap according to the Inland Revenue Board (IRBM) Media statement dated 26 November 2015 that remind all Malaysian taxpayers to only seek legitimate (approved)...