Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax

By Mazni Abdullah and Noor Sharoja Sapiei.

Published by The Social Sciences Collection

Format Price
Article: Print $US10.00
Article: Electronic $US5.00

Prior literature shows that tax knowledge is positively related to tax compliance. It is believed that citizens with tax knowledge would indirectly assist tax authorities in tax collection task because they are literate and interested in taxation. In view of this, there are three main objectives of this study, (1) to determine the level of tax knowledge of Malaysian citizens; (2) to determine the awareness of citizens with respect to service tax; and (3) to gauge the perceptions of citizens of the credibility of tax authority (Royal Malaysian Customs). The findings of this study might suggest that the level of tax knowledge and awareness of respondents in relating to service tax are still low and some of the respondents have negative perceptions of the tax authority’s credibility.

Keywords: Tax Knowledge, Tax Education, Service Tax

International Journal of Interdisciplinary Social Sciences, Volume 3, Issue 5, pp.73-82. Article: Print (Spiral Bound). Article: Electronic (PDF File; 624.864KB).

Mazni Abdullah

Lecturer, Department of Financial Accounting and Auditing, University of Malaya, Kuala Lumpur, Wilayah Persekutuan, Malaysia

She is a lecturer in accounting. Her research interests include financial reporting, taxation, accounting education and corporate governance.

Noor Sharoja Sapiei

Lecturer, Department of Management Accounting and Taxation, University of Malaya, Kuala Lumpur, Wilayah Persekutuan, Malaysia


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