Economic constraint and self-tax relief: effects on tax compliance and tax evasion
This paper investigates the impact of self-tax relief on tax compliance and tax evasion among individual taxpayers as well as the influence of economic constraints on these relationships. This study employs a survey methodology that specifically targets individual taxpayers in Malaysia. Leveragi...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2024
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| Online Access: | http://journalarticle.ukm.my/25193/ http://journalarticle.ukm.my/25193/1/Pengurusan_72_6.pdf |
| _version_ | 1848816293777506304 |
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| author | Thineswary Mani Ras, Noorsakinah Abdul Wahab, Maizatulakma Abdullah, Siti Fatimah Abdul Rashid, Norul Syuhada Abu Hassan, |
| author_facet | Thineswary Mani Ras, Noorsakinah Abdul Wahab, Maizatulakma Abdullah, Siti Fatimah Abdul Rashid, Norul Syuhada Abu Hassan, |
| author_sort | Thineswary Mani Ras, |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | This paper investigates the impact of self-tax relief on tax compliance and tax evasion among individual taxpayers
as well as the influence of economic constraints on these relationships. This study employs a survey methodology
that specifically targets individual taxpayers in Malaysia. Leveraging on the theory of planned behaviour, the
findings reveal that self-tax relief has a positive effect on tax compliance and a negative effect on tax evasion. The
findings also reveal that economic constraint moderates the relationship between self-tax relief with tax
compliance and tax evasion. This study makes significant contribution to the literature through addressing the
role of economic factors in determining the behaviour of individual taxpayers. Despite ongoing discussions on
how economic constraints influence tax compliance and tax evasion, empirical evidence remains limited. More
specifically, this study addresses a research gap focusing on the impact of current economic constraints on the
relationship between self-tax relief, tax compliance, and evasion. The study provides implications for
policymakers on the need to account for economic factors and tax policy. It specifically suggests improvements
in the tax structure such as continuous assessment of the value of self-tax relief that could encourage tax
compliance and mitigate evasion. |
| first_indexed | 2025-11-15T01:03:35Z |
| format | Article |
| id | oai:generic.eprints.org:25193 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T01:03:35Z |
| publishDate | 2024 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:251932025-05-08T03:14:10Z http://journalarticle.ukm.my/25193/ Economic constraint and self-tax relief: effects on tax compliance and tax evasion Thineswary Mani Ras, Noorsakinah Abdul Wahab, Maizatulakma Abdullah, Siti Fatimah Abdul Rashid, Norul Syuhada Abu Hassan, This paper investigates the impact of self-tax relief on tax compliance and tax evasion among individual taxpayers as well as the influence of economic constraints on these relationships. This study employs a survey methodology that specifically targets individual taxpayers in Malaysia. Leveraging on the theory of planned behaviour, the findings reveal that self-tax relief has a positive effect on tax compliance and a negative effect on tax evasion. The findings also reveal that economic constraint moderates the relationship between self-tax relief with tax compliance and tax evasion. This study makes significant contribution to the literature through addressing the role of economic factors in determining the behaviour of individual taxpayers. Despite ongoing discussions on how economic constraints influence tax compliance and tax evasion, empirical evidence remains limited. More specifically, this study addresses a research gap focusing on the impact of current economic constraints on the relationship between self-tax relief, tax compliance, and evasion. The study provides implications for policymakers on the need to account for economic factors and tax policy. It specifically suggests improvements in the tax structure such as continuous assessment of the value of self-tax relief that could encourage tax compliance and mitigate evasion. Penerbit Universiti Kebangsaan Malaysia 2024 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/25193/1/Pengurusan_72_6.pdf Thineswary Mani Ras, and Noorsakinah Abdul Wahab, and Maizatulakma Abdullah, and Siti Fatimah Abdul Rashid, and Norul Syuhada Abu Hassan, (2024) Economic constraint and self-tax relief: effects on tax compliance and tax evasion. Jurnal Pengurusan, 72 . pp. 1-16. ISSN 0127-2713 https://www.ukm.my/jurnalpengurusan/volume-main/vol-2/ |
| spellingShingle | Thineswary Mani Ras, Noorsakinah Abdul Wahab, Maizatulakma Abdullah, Siti Fatimah Abdul Rashid, Norul Syuhada Abu Hassan, Economic constraint and self-tax relief: effects on tax compliance and tax evasion |
| title | Economic constraint and self-tax relief: effects on tax compliance and tax evasion |
| title_full | Economic constraint and self-tax relief: effects on tax compliance and tax evasion |
| title_fullStr | Economic constraint and self-tax relief: effects on tax compliance and tax evasion |
| title_full_unstemmed | Economic constraint and self-tax relief: effects on tax compliance and tax evasion |
| title_short | Economic constraint and self-tax relief: effects on tax compliance and tax evasion |
| title_sort | economic constraint and self-tax relief: effects on tax compliance and tax evasion |
| url | http://journalarticle.ukm.my/25193/ http://journalarticle.ukm.my/25193/ http://journalarticle.ukm.my/25193/1/Pengurusan_72_6.pdf |