Tax literacy among employees: Sabah and Sarawaks perspective
The main intent of this paper is to gauge the level of tax literacy among taxpayers in Sabah and Sarawak. It is vital to shed light on our preparation to face the challenge posed by the implementation of Self -Assessment System (SAS) in 2004 whereby the taxpayers are expected to be functionally tax-...
| Main Authors: | , , , , , |
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| Format: | Article |
| Language: | English English |
| Published: |
Canadian Center of Science and Education
2010
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| Subjects: | |
| Online Access: | http://psasir.upm.edu.my/id/eprint/16965/ http://psasir.upm.edu.my/id/eprint/16965/1/Tax%20literacy%20among%20employees.pdf |
| _version_ | 1848843108580589568 |
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| author | Madi, Nero Kamaluddin, Amrizah Janggu, Tamoi Ibrahim, Muliati Aba Abu Samah, Aizimah Jusoff, Kamaruzaman |
| author_facet | Madi, Nero Kamaluddin, Amrizah Janggu, Tamoi Ibrahim, Muliati Aba Abu Samah, Aizimah Jusoff, Kamaruzaman |
| author_sort | Madi, Nero |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | The main intent of this paper is to gauge the level of tax literacy among taxpayers in Sabah and Sarawak. It is vital to shed light on our preparation to face the challenge posed by the implementation of Self -Assessment System (SAS) in 2004 whereby the taxpayers are expected to be functionally tax-literate in computing their own tax liabilities accurately. Methodologically, the subjects were randomly sampled from taxpayers working in a few selected towns in Sarawak and Sabah. Statistical tests like t-tests and chi-square were applied onto the means of tax literacy scores by each state and the taxpayers’ respective workplaces. The taxpayers in Sarawak were found to be more tax-literate as compared to their counterparts in Sabah. Nonetheless, the taxpayers in both states were not eventually prepared for SAS. More aggressive efforts were recommended to raise the level of tax literacy among the taxpayers. |
| first_indexed | 2025-11-15T08:09:47Z |
| format | Article |
| id | upm-16965 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-15T08:09:47Z |
| publishDate | 2010 |
| publisher | Canadian Center of Science and Education |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-169652015-10-21T23:44:09Z http://psasir.upm.edu.my/id/eprint/16965/ Tax literacy among employees: Sabah and Sarawaks perspective Madi, Nero Kamaluddin, Amrizah Janggu, Tamoi Ibrahim, Muliati Aba Abu Samah, Aizimah Jusoff, Kamaruzaman The main intent of this paper is to gauge the level of tax literacy among taxpayers in Sabah and Sarawak. It is vital to shed light on our preparation to face the challenge posed by the implementation of Self -Assessment System (SAS) in 2004 whereby the taxpayers are expected to be functionally tax-literate in computing their own tax liabilities accurately. Methodologically, the subjects were randomly sampled from taxpayers working in a few selected towns in Sarawak and Sabah. Statistical tests like t-tests and chi-square were applied onto the means of tax literacy scores by each state and the taxpayers’ respective workplaces. The taxpayers in Sarawak were found to be more tax-literate as compared to their counterparts in Sabah. Nonetheless, the taxpayers in both states were not eventually prepared for SAS. More aggressive efforts were recommended to raise the level of tax literacy among the taxpayers. Canadian Center of Science and Education 2010 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/16965/1/Tax%20literacy%20among%20employees.pdf Madi, Nero and Kamaluddin, Amrizah and Janggu, Tamoi and Ibrahim, Muliati Aba and Abu Samah, Aizimah and Jusoff, Kamaruzaman (2010) Tax literacy among employees: Sabah and Sarawaks perspective. International Journal of Economics and Finance, 2 (1). pp. 218-223. ISSN 1916-9728 http://www.ccsenet.org/journal/index.php/ijef/article/view/4959/4124 Taxation - Malaysia. Tax assessment - Malaysia. English |
| spellingShingle | Taxation - Malaysia. Tax assessment - Malaysia. Madi, Nero Kamaluddin, Amrizah Janggu, Tamoi Ibrahim, Muliati Aba Abu Samah, Aizimah Jusoff, Kamaruzaman Tax literacy among employees: Sabah and Sarawaks perspective |
| title | Tax literacy among employees: Sabah and Sarawaks perspective |
| title_full | Tax literacy among employees: Sabah and Sarawaks perspective |
| title_fullStr | Tax literacy among employees: Sabah and Sarawaks perspective |
| title_full_unstemmed | Tax literacy among employees: Sabah and Sarawaks perspective |
| title_short | Tax literacy among employees: Sabah and Sarawaks perspective |
| title_sort | tax literacy among employees: sabah and sarawaks perspective |
| topic | Taxation - Malaysia. Tax assessment - Malaysia. |
| url | http://psasir.upm.edu.my/id/eprint/16965/ http://psasir.upm.edu.my/id/eprint/16965/ http://psasir.upm.edu.my/id/eprint/16965/1/Tax%20literacy%20among%20employees.pdf |