Attitudes and Tax Compliance: The Role of Tax Knowledge and Education: Sikap dan Pematuhan Cukai: Peranan Pengetahuan Cukai dan Pendidikan
NS Shaharuddin, MR Palil - Journal of Management and Muamalah, 2016 - jmm.uis.edu.my
Journal of Management and Muamalah, 2016•jmm.uis.edu.my
Tax knowledge and education among taxpayers are vital and very important in any
countries. Lacking of knowledge and education will diminish tax collection that would have
been used for the nation's economic and social planning. This paper attempts to highlights
the importance of tax knowledge and education in our daily routines. Tax knowledge was
found to moderate the relationship between attitude and compliance under reporting
scenario. However, findings failed to support the moderating effect of tax knowledge on the …
countries. Lacking of knowledge and education will diminish tax collection that would have
been used for the nation's economic and social planning. This paper attempts to highlights
the importance of tax knowledge and education in our daily routines. Tax knowledge was
found to moderate the relationship between attitude and compliance under reporting
scenario. However, findings failed to support the moderating effect of tax knowledge on the …
Abstract
Tax knowledge and education among taxpayers are vital and very important in any countries. Lacking of knowledge and education will diminish tax collection that would have been used for the nation’s economic and social planning. This paper attempts to highlights the importance of tax knowledge and education in our daily routines. Tax knowledge was found to moderate the relationship between attitude and compliance under reporting scenario. However, findings failed to support the moderating effect of tax knowledge on the relationship between attitude and compliance under filing scenario.
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