Tax Evasion Tendencies in Malaysia: Do Demographic Profiles Matter?

• 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
• Subjects: Business & Economics
• Online Access: https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001207732000012

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.