Attitudes and Tax Compliance: The Role of Tax Knowledge and Education
Sikap dan Pematuhan Cukai: Peranan Pengetahuan Cukai dan Pendidikan
Keywords:
Attitudes, Tax Knowledge, Compliance BehaviourAbstract
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.
Pengetahuan dalam ilmu percukaian di kalangan pembayar cukai adalah penting bagi sesebuah negara. Pengetahuan yang cetek di kalangan penduduk akan menjejaskan hasil kutipan cukai bagi membiayai pembangunan ekonomi dan sosial. Kajian ini cuba menonjolkan betapa pentingnya pengetahuan dan pendidikan ilmu percukaian dalam rutin harian kita. Hasil kajian mendapati pengetahuan cukai berperanan sebagai pembolehubah penyederhana dalam hubungan antara sikap dan pematuhan di bawah senario pematuhan laporan. Namun, dapatan kajian gagal untuk menyokong pembolehubah penyederhana di bawah senario pematuhan pemfailan.
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