Tax Evasion Tendencies in Malaysia: Do Demographic Profiles Matter?

QR Code

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...

Full description

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

Similar Items

Trust in Government and Tax Compliance in Indonesia and Malaysia: Do Ethics and Tax Amnesty Matter?
by: Novita S.; Lasmana M.S.; Yusof N.A.M.; Safeei R.; Chuen L.C.
Published: (2024)

Effects of Economic Deterrence Theory and Environmental Regulation on Tax Evasion: Evidence from Energy Sector
by: Ya’u A.; Miraz M.H.; Saad N.; Bala H.; Rangasamy D.; Olaniyi O.N.I.; Mustapha U.A.
Published: (2023)

Economic growth and convergence: Do institutional proximity and spillovers matter?
by: Ahmad M.; Hall S.G.
Published: (2017)

Disclosures in integrated reporting in Indonesia: Do corporate governance and ownership structures matter?
by: Yanto H.; Hajawiyah A.; Baroroh N.; Arham A.F.B.
Published: (2024)

LEVERS OF CONTROL ON FIRM PERFORMANCE IN AN EMERGING COUNTRY: DO MANAGEMENT ACCOUNTING PRACTICES MATTER?
by: Al-Dhubaibi A.A.S.; Rahman R.A.; Sanusi Z.M.; Abdul-Rahman I.K.; Hanif M.N.
Published: (2024)

MATERIAL ACCOUNTING MISSTATEMENTS: DO MANAGERIAL OVERCONFIDENCE, FINANCIAL DISTRESS, AND CORPORATE GOVERNANCE PRACTICES MATTER?
by: Azhari N.A.N.; Hasnan S.; Sanusi Z.M.; Hussain A.R.M.; Al-Dhubaibi A.A.S.
Published: (2022)

Tax fraud risk judgment: The lens of tax auditors and tax investigators
by: Khalid N.H.; Sanusi Z.M.
Published: (2024)

Results of the COVID-19 mental health international for the health professionals (COMET-HP) study: depression, suicidal tendencies and conspiracism
by: N. Fountoulakis K.; N. Karakatsoulis G.; Abraham S.; Adorjan K.; Ahmed H.U.; Alarcón R.D.; Arai K.; Auwal S.S.; Bobes J.; Bobes-Bascaran T.; Bourgin-Duchesnay J.; Bredicean C.A.; Bukelskis L.; Burkadze A.; Cabrera Abud I.I.; Castilla-Puentes R.; Cetkovich M.; Colon-Rivera H.; Corral R.; Cortez-Vergara C.; Crepin P.; de Berardis D.; Zamora Delgado S.; de Lucena D.; de Sousa A.; di Stefano R.; Dodd S.; Elek L.P.; Elissa A.; Erdelyi-Hamza B.; Erzin G.; Etchevers M.J.; Falkai P.; Farcas A.; Fedotov I.; Filatova V.; Fountoulakis N.K.; Frankova I.; Franza F.; Frias P.; Galako T.; Garay C.J.; Garcia-Álvarez L.; García-Portilla P.; Gonda X.; Gondek T.M.; Morera González D.; Gould H.; Grandinetti P.; Grau A.; Groudeva V.; Hagin M.; Harada T.; Hasan T.M.; Azreen Hashim N.; Hilbig J.; Hossain S.; Iakimova R.; Ibrahim M.; Iftene F.; Ignatenko Y.; Irarrazaval M.; Ismail Z.; Ismayilova J.; Jacobs A.; Jakovljević M.; Jakšić N.; Javed A.; Yilmaz Kafali H.; Karia S.; Kazakova O.; Khalifa D.; Khaustova O.; Koh S.; Kopishinskaia S.; Kosenko K.; Koupidis S.A.; Kovacs I.; Kulig B.; Lalljee A.; Liewig J.; Majid A.; Malashonkova E.; Malik K.; Iqbal Malik N.; Mammadzada G.; Mandalia B.; Marazziti D.; Marčinko D.; Martinez S.; Matiekus E.; Mejia G.; Memon R.S.; Meza Martínez X.E.; Mickevičiūtė D.; Milev R.; Mohammed M.; Molina-López A.; Morozov P.; Muhammad N.S.; Mustač F.; Naor M.S.; Nassieb A.; Navickas A.; Okasha T.; Pandova M.; Panfil A.-L.; Panteleeva L.; Papava I.; Patsali M.E.; Pavlichenko A.; Pejuskovic B.; Pinto da Costa M.; Popkov M.; Popovic D.; Raduan N.J.N.; Vargas Ramírez F.; Rancans E.; Razali S.; Rebok F.; Rewekant A.; Reyes Flores E.N.; Rivera-Encinas M.T.; Saiz P.A.; Sánchez de Carmona M.; Saucedo Martínez D.; Saw J.A.; Saygili G.; Schneidereit P.; Shah B.; Shirasaka T.; Silagadze K.; Sitanggang S.; Skugarevsky O.; Spikina A.; Mahalingappa S.S.; Stoyanova M.; Szczegielniak A.; Tamasan S.C.; Tavormina G.; Tavormina M.G.M.; Theodorakis P.N.; Tohen M.; Tsapakis E.-M.; Tukhvatullina D.; Ullah I.; Vaidya R.; Vega-Dienstmaier J.M.; Vrublevska J.; Vukovic O.; Vysotska O.; Widiasih N.; Yashikhina A.; Prezerakos P.E.; Berk M.; Levaj S.; Smirnova D.
Published: (2023)

Adoption of tax digitalisation among Malaysian tax practitioners
by: Zakaria M.; Ahmad W.N.W.; Hussin N.C.; Hassan R.A.; Marzuki M.M.; Syukur M.; Sari E.N.
Published: (2024)

Integrating ICT skills and tax software in tax education: A survey of Malaysian tax practitioners' perspectives
by: Ling L.M.; Nawawi N.H.A.
Published: (2010)

Determinants of tax compliance among individual tax payers in Malaysia
by: Hamid N.A.; Norzelan N.A.; Mohd Faizul F.N.; Othman N.; Musatin R.; Khaidzi N.A.; Rasit Z.A.; Rashid N.
Published: (2020)

The Main Tendencies of Discourse Representation of Immigrant Workers in Malaysia: A Critical Discourse Analysis in The Star and Malaysiakini Online News Portals
by: Paridaluddin N.F.B.M.S.; Zamin A.A.B.M.
Published: (2023)

The Main Tendencies of Discourse Representation of Immigrant Workers in Malaysia: A Critical Discourse Analysis in The Star and Malaysiakini Online News Portals
by: Paridaluddin, et al.
Published: (2023)

Effect of demographics, attitudes and learning facilities on management accounting performance
by: Mahmud R.; Manan N.S.A.; Hashim M.
Published: (2019)

TAX AVOIDANCE AND EARNINGS MANAGEMENT IN MALAYSIAN FIRMS: IMPACT OF TAX INCENTIVES
by: Ali S.M.; Norhashim M.; Jaffar N.
Published: (2024)

The impact of routine histopathological examination on cholecystectomy specimens from an Asian demographic
by: Chin K.F.; Mohammad A.A.; Khoo Y.Y.; Krishnasamy T.
Published: (2012)

Socio-demographic and psychosocial correlates of erectile dysfunction among hypertensive patients
by: Fadzil M.A.; Sidi H.; Ismail Z.; Hassan M.R.C.; Thuzar K.; Midin M.; Jaafar N.R.N.; Das S.
Published: (2014)

Factors of tourists’ perspective and awareness of insects based on demographics distribution in the tropical ecosystem
by: Le G.; Saikim F.H.; Yusah K.M.; Dawood M.M.; Rahman H.; Mustaffa N.; Nordin N.M.; Aziz N.A.A.
Published: (2021)

A demographic analysis on customer acceptance towards Islamic pawn broking in malaysia
by: Mansor N.; Bashir Ahmad S.A.; Abu Bakar S.; Ismail I.
Published: (2014)

Tax professionals' perception of tax system complexity: Some preliminary empirical evidence from Portugal
by: Borrego A.C.; Loo E.C.; Lopes C.M.M.; Ferreira C.M.S.
Published: (2015)

Systematic review of UAV-assisted airborne particulate matter measurement in urban areas
by: Gohari, et al.
Published: (2024)

Differences in Muslim philanthropic behavior during the COVID-19 pandemic based on demographic factors
by: Zaid M.M.; Salahudin S.S.; Nizam M.A.M.K.; Rawi N.; Muaz M.N.; Taufik M.S.M.
Published: (2023)

Adaptive Educational Governance for Economic Sustainability: China's Policy Innovations in Response to Demographic Aging
by: Hu M.; Senawi A.R.
Published: (2024)

GIS-Based Interactive Technology in Demographic Record Management and Mapping Towards Sustainable Community
by: Abdullah S.; Hussain N.H.M.; Haron N.; Jalil S.A.; Osoman M.A.
Published: (2023)

Investigating the Predictive Performance of Gaussian Process Machine Learning in Time Series Demographic Data Handling
by: Nagaratnam S.; Aris M.N.M.; Hamdan N.N.A.
Published: (2024)

Experimental comparison of smoke opacity and particulate matter emissions with the use of emulsion fuel
by: Sugeng D.A.; Yahya W.J.; Ithnin A.M.; Kusdi B.H.; Rashid M.A.A.; Bahiuddin I.; Mazlan N.A.; Kadir H.A.
Published: (2020)

Employee Engagement During Pandemic: What Matters?
by: Samuel R.; Ahmad M.; Hassian U.K.
Published: (2024)

Misconducts in record keeping for cash businesses: Malaysian evidence on game-playing issues on audit estimates between tax representatives and the tax office
by: Nazri M.F.; Nawawi A.; Zakaria N.B.; Ab. Aziz N.H.; Abdullah N.
Published: (2014)

Comparisons of automated machine learning (AutoML) in predicting whistleblowing of academic dishonesty with demographic and theory of planned behavior
by: Rahman R.A.; Masrom S.; Mohamad M.; Sari E.N.; Saragih F.; Rahman A.S.A.
Published: (2023)

Tax amnesty and taxpayer morality in predicting taxpayer compliance
by: Devano S.; Mulyani S.; Winarningsih S.; Ghani E.
Published: (2024)

Scrutinising the socio-demographic pattern of parenting practices and parenting styles in upholding child's protection and privacy to address paedophilia issue
by: Hamid S.N.F.A.; Ahmad Y.; Tahir N.S.
Published: (2019)

Unveiling the hidden symphony: board dynamics and carbon emission disclosure - a meta-analysis study in the realm of developed markets
by: Alfi, et al.
Published: (2024)

Environmental Tax " Economic Growth Nexus in ASEAN-4 Countries
by: Othman N.; Hewage R.S.; Pyeman J.; Ismail F.R.
Published: (2023)

The Influence of Zakat and Taxes in Achieving Sustainable Development Goals (SDG)
by: Noorbiah M.R.S.; Najahudin L.
Published: (2022)

Factors affecting tax compliance among the Malaysian food riders
by: Hamid N.A.; Zakaria N.N.; Hassan N.S.; Khalil N.A.; Safi’e S.N.M.; Iskandar T.I.T.; Ahmad S.; Shamsuddin R.; Embong T.F.T.; Rashid N.
Published: (2020)

Exploring the Intellectual Structure of Published Islamic Equity Market Research: A Bibliometric Analysis Covering Over Two Decades of Literature Repertoire
by: Mohamad M.; Yahya N.D.; Nahar H.S.
Published: (2024)

Overview on Particulate Matter Emissions at Construction Site: Story in Malaysia
by: Ismail F.I.; Samah M.A.A.; Aris M.S.M.; Yatim S.R.M.
Published: (2022)

Economic freedom and income inequality: Does political regime matter?
by: Ahmad M.
Published: (2017)

Does audit quality matters in Malaysian public sector auditing?
by: Ismail A.H.; Merejok N.M.; Dangi M.R.M.; Saad S.
Published: (2019)

Evaluating Four Factors of Students' Career Adapt Abilities (CAA) Using PLS-SEM Approach and MGA Analysis of Demographic Factors
by: Tang X.; Goh Y.
Published: (2023)