Volume 18 Issue 3, December 2023

 

ARTICLE INFO
Article History:
Received: 20 October 2023
Accepted: 10 November 2023
Published: 01 December 2023

ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL. VOL. 18 ISSUE 3

TAX EVASION TENDENCIES IN MALAYSIA: DO DEMOGRAPHIC PROFILES MATTER?

Olivia @ Biah Binti Galus Owing1, Maslinawati Mohamad2, Hairul Suhaimi Nahar3 and Nurhidayah Yahya2*

1Inland Revenue Board of Malaysia, Selangor, Malaysia

2Accounting Research Institute, Universiti Teknologi MARA, Malaysia

3College of Business Administration, Tabuk University, Kingdom of Saudi Arabia

 

ABSTRACT

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.

Keywords: Demographic profiles, Tax evasion tendencies, Malaysian taxpayers



*Corresponding Author: Nurhidayah Yahya; Accounting Research Institute, Universiti Teknologi MARA, Malaysia; Email: This email address is being protected from spambots. You need JavaScript enabled to view it.