Tax Literacy Rate Among TaxPayers: Evidence From Malaysia  

Oleh:

Latiff, Ahmed Razman Abdul ; Noordin, Bany Ariffin Amin ; Omar, Mohamad Rafflis Che ; Harjito, Dwipraptono Agus

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 9 no. 1 (Jun. 2005), page 1.
Topik: Tax Literacy Rate; Tax Return

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The extent of taxpayer knowledge can have a major impact on the degree of compliance with taxation rules and regulation. Low knowledge rates uncertainty about the requirements of tax regulation and can lead to high degree of involuntary non-compliance. This study highlighted into the importance of taxation knowledge by measuring Malaysia's taxpayers tax literacy rate taking into consideration the following criteria: 1) individual ability to fill the tax return form independently. 2) Taxpayer's interest in learning about tax and 3) Incident of errors in filling the tax return forms.Questionnaire were used in this study to ascertain the tax literacy rate. The results indicate that among respondents, professionals group has the highest percentage of tax literacy and the farmers have the lowest percentage. The information on the extent of taxpayer knowledge is potentially useful to the tax authorities to assist them in developing of effective compliance enhancement policies.

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