ISSN: 2225-8329
Open access
The aim of this study is to clarify the role of individual factors on individual taxpayers’ tax compliance behaviour and to find out moderating role of tax knowledge between individual factor and tax compliance behaviour where the study was applied to the taxpayers across Malaysia, the research had destitute (419) questionnaires. As a result of analyses of 419 questionnaires collected from top and mid-level taxpayers across Malaysia, it has been observed that individual financial position, referral group, political influence, religiosity and cultural influence have a positive effect on tax compliance behaviour. Besides, tax knowledge has moderate the relationship between individual factor and compliance. The researcher used survey method of research design and targeted individual taxpayers across Malaysia as population. A sample of 419 respondents had been taken for this study, using convenient sampling method. Correlation, multiple regression and hierarchical regression analysis had been employed to analyse the data. This paper studied individual factor variables, which finally fills the gap existed in the literature and contributes as a justification for policymakers.
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To cite this article: Sritharan, N., Salawati, S. (2019). Examining the Moderating Effect of Tax Knowledge on the Relationship between Individual Factors and Income Tax Compliance Behaviour in Malaysia, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (3): 160-172
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