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The impact of social norms on voluntary tax compliance in Malaysia

Mohdali, Raihana and Wan Normeza, Wan Normeza and Lokman, Fadhilah Raihan (2015) The impact of social norms on voluntary tax compliance in Malaysia. In: 4th International Conference on Engineering Business Management, 22-23 August, 2015, Kuala Lumpur, Malaysia.


Official URL: http://razakschool.utm.my/events/4th-icebm2015/


Tax compliance has always been a major issue for governments worldwide. This emphasizes the need to understand the factors that contributing to individual taxpayer’s compliance decisions that go beyond the standard economics-of-crime approach to include the role of social norms. This study explores the impacts of social norms on taxpayers’ attitudes towards voluntary tax compliance. Findings show that personal norms and subjective norms give a significant impact on the willingness of taxpayers to comply with tax laws. The tax authority is suggested to understand taxpayers’ attitudes in developing appropriate strategy to ensure positive tax attitudes are instilled in Malaysia to easily increase voluntary tax compliance in Malaysia.

Item Type:Conference or Workshop Item (Paper)
Uncontrolled Keywords:tax morale, tax compliance
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Razak School of Engineering and Advanced Technology
ID Code:63463
Deposited By: Fazli Masari
Deposited On:30 May 2017 04:45
Last Modified:30 May 2017 04:45

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