TAXPAYERS KNOWLEDGE: A DESCRIPTIVE EVIDENCE ON DEMOGRAPHIC FACTORS IN MALAYSIA

Authors

  • Mohd Rizal Palil School of Accounting, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia

:

https://doi.org/10.9744/jak.7.1.pp.%2011-21

Keywords:

demographic factors, tax compliance, tax attitudes, self assessment system.

Abstract

The objective of this paper is to determine the demographic factors in influence the behavior of taxpayers. Levene's test shows that there is no significant mean different between male and female, no significant mean different between government and private servants tax knowledge score. Furthermore, there is no significant different between Chinese and Indian score, the different is only 0.10%. As the analysis goes further, Levene' test shows that there is a significant mean different between Malay and Chinese (p < 0.10, a = 0.05) as well as Indian and Chinese (p < 0.10, a = 0.05). Abstract in Bahasa Indonesia : Penelitan ini bertujuan untuk menguji pengaruh faktor-faktor demogarafi yang mempengaruhi prilaku Wajib Pajak. Berdasarkan Uji Levene, penelitian ini membuktikan, bahwa tidak ada perbedaan yang signifikan atas pengetahuan Wajib Pajak antara laki-laki dan perempuan, antara pemerintah dan swasta. Perbedaan pengetahuan Wajib Pajak antara orang China dan Malaysia hanya menunjukkan nilai 0,10%. Analisa selanjutnya melalui uji Levene memperlihatkan bahwa, terdapat perbedaan tingkat pengetahuan pajak yang signifikan antara orang Malaysia dan China (p<0.10, a = 0.05) dengan orang India dan China ((p<0.10, a = 0.05) Kata kunci: factor-faktor demografi, kepatuhan pajak, prilaku pajak, system self assessment.

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Published

2005-10-07

How to Cite

Palil, M. R. (2005). TAXPAYERS KNOWLEDGE: A DESCRIPTIVE EVIDENCE ON DEMOGRAPHIC FACTORS IN MALAYSIA. Jurnal Akuntansi Dan Keuangan, 7(1), pp. 11-21. https://doi.org/10.9744/jak.7.1.pp. 11-21

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