Tax Evasion Behavior among Salaried Worker in Malaysia: A Socio-Psychological Framework
The purpose of this study is to determine the factors that may influence individuals in Malaysia to engage in tax evasion. Three independent variables (attitude, subjective norm, and perceived behavioural control), one mediating variable (tax knowledge), and one dependent variable (tax evasion inten...
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| Format: | Article |
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Human Resource Management Academic Research Society
2022
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| Online Access: | http://dx.doi.org/10.6007/IJARAFMS/v12-i4/15716 |
| _version_ | 1848801710965784576 |
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| author | Noral Hidayah Alwi, Zahir Osman, Bibi Nabi Ahmad Khan, |
| author_facet | Noral Hidayah Alwi, Zahir Osman, Bibi Nabi Ahmad Khan, |
| author_sort | Noral Hidayah Alwi, |
| building | OUM Institutional Repository |
| collection | Online Access |
| description | The purpose of this study is to determine the factors that may influence individuals in Malaysia to engage in tax evasion. Three independent variables (attitude, subjective norm, and perceived behavioural control), one mediating variable (tax knowledge), and one dependent variable (tax evasion intention) are included. This report will utilize a quantitative method of analysis, relying on primary data. This study evaluates the direct relationship between attitude, subjective norm, and perceived behavioural control with tax knowledge, and the direct relationship between tax knowledge with tax evasion intention. Primary data were utilized in this study and a survey questionnaire which was adopted and adapted from previous studies was used for data collection. 204 clean data were used in the data analysis by utilizing the structural equation modeling technique. SPSS software and Smartpls version 4 software will be used for the assessment of direct and indirect relationships and hypotheses testing of the model. This research will provide valuable information into how to deal with the intention of paid workers in Malaysia to engage in tax evasion behaviour. Initially, the construct validity and reliability were assessed in order to determine the measurement model's convergent validity. Next, the Hetrotrait-Monotrait (HTMT) ratios and cross-loading were used to evaluate and corroborate the discriminant validity. The structural model was then evaluated, and the results of the hypothesis testing show that attitude and subjective norm have a positive and significant influence on tax knowledge and that tax knowledge has a significant impact on tax evasion behaviour. (Abstract by authors) |
| first_indexed | 2025-11-14T21:11:47Z |
| format | Article |
| id | oai:eprints.oum.edu.my:1531 |
| institution | Open University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T21:11:47Z |
| publishDate | 2022 |
| publisher | Human Resource Management Academic Research Society |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:eprints.oum.edu.my:15312023-02-08T03:28:06Z Tax Evasion Behavior among Salaried Worker in Malaysia: A Socio-Psychological Framework Noral Hidayah Alwi, Zahir Osman, Bibi Nabi Ahmad Khan, HF5549.5 Personnel management The purpose of this study is to determine the factors that may influence individuals in Malaysia to engage in tax evasion. Three independent variables (attitude, subjective norm, and perceived behavioural control), one mediating variable (tax knowledge), and one dependent variable (tax evasion intention) are included. This report will utilize a quantitative method of analysis, relying on primary data. This study evaluates the direct relationship between attitude, subjective norm, and perceived behavioural control with tax knowledge, and the direct relationship between tax knowledge with tax evasion intention. Primary data were utilized in this study and a survey questionnaire which was adopted and adapted from previous studies was used for data collection. 204 clean data were used in the data analysis by utilizing the structural equation modeling technique. SPSS software and Smartpls version 4 software will be used for the assessment of direct and indirect relationships and hypotheses testing of the model. This research will provide valuable information into how to deal with the intention of paid workers in Malaysia to engage in tax evasion behaviour. Initially, the construct validity and reliability were assessed in order to determine the measurement model's convergent validity. Next, the Hetrotrait-Monotrait (HTMT) ratios and cross-loading were used to evaluate and corroborate the discriminant validity. The structural model was then evaluated, and the results of the hypothesis testing show that attitude and subjective norm have a positive and significant influence on tax knowledge and that tax knowledge has a significant impact on tax evasion behaviour. (Abstract by authors) Human Resource Management Academic Research Society 2022 Article PeerReviewed http://dx.doi.org/10.6007/IJARAFMS/v12-i4/15716 Noral Hidayah Alwi, and Zahir Osman, and Bibi Nabi Ahmad Khan, (2022) Tax Evasion Behavior among Salaried Worker in Malaysia: A Socio-Psychological Framework. International Journal of Academic Research in Accounting Finance and Management Sciences, 12 (4). pp. 56-68. ISSN 2225-8329 https://library.oum.edu.my/repository/1531/ |
| spellingShingle | HF5549.5 Personnel management Noral Hidayah Alwi, Zahir Osman, Bibi Nabi Ahmad Khan, Tax Evasion Behavior among Salaried Worker in Malaysia: A Socio-Psychological Framework |
| title | Tax Evasion Behavior among Salaried Worker in Malaysia: A Socio-Psychological Framework |
| title_full | Tax Evasion Behavior among Salaried Worker in Malaysia: A Socio-Psychological Framework |
| title_fullStr | Tax Evasion Behavior among Salaried Worker in Malaysia: A Socio-Psychological Framework |
| title_full_unstemmed | Tax Evasion Behavior among Salaried Worker in Malaysia: A Socio-Psychological Framework |
| title_short | Tax Evasion Behavior among Salaried Worker in Malaysia: A Socio-Psychological Framework |
| title_sort | tax evasion behavior among salaried worker in malaysia: a socio-psychological framework |
| topic | HF5549.5 Personnel management |
| url | http://dx.doi.org/10.6007/IJARAFMS/v12-i4/15716 http://dx.doi.org/10.6007/IJARAFMS/v12-i4/15716 |