Tax Evasion Tendencies in Malaysia: Do Demographic Profiles Matter?

The objective of this study is to investigate if the demographic characteristics of Malaysian taxpayers have an impact on their inclination to engage in tax evasion. By employing a quantitative research approach, we gathered primary data by means of a well-organized electronic survey. This survey wa...

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Bibliographic Details
Published in:ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL
Main Authors: Owing, Olivia Biah Binti Galus; Mohamad, Maslinawati; Nahar, Hairul Suhaimi; Yahya, Nurhidayah
Format: Article
Language:English
Published: ASIA-PACIFIC MANAGEMENT ACCOUNTING ASSOC 2023
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Online Access:https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001207732000012
Description
Summary:The objective of this study is to investigate if the demographic characteristics of Malaysian taxpayers have an impact on their inclination to engage in tax evasion. By employing a quantitative research approach, we gathered primary data by means of a well-organized electronic survey. This survey was circulated to employed individual taxpayers through several online social media channels, such as email and messaging apps, in order to assure a diverse pool of respondents. The findings emphasize the importance of demographic factors in influencing the tax evasion behaviors of Malaysian taxpayers. They provide a realistic assessment of the impact of these factors on policy decisions, including the need for measures to reduce tax evasion tendencies.
ISSN:1675-3194