Faktor pematuhan cukai dalam sistem taksir sendiri di kalangan pengguna e-filing di Lembaga Hasil Dalam Negeri Malaysia Cawangan Johor Bahru

Abstract

This study aimed to investigate the relationship between factors of tax compliance with tax compliance among e-Filing users in LHDNM Johor Bahru Branch. A total of 388 taxpayers in LHDNM Johor Bahru Branch were chosen as a sample, but only 363 feedbacks were received. The questionnaire used derived from the study of Mohd Rizal Palil (2010) to measure the compliance factors and tax compliance among taxpayers. Percentage, mean and standard deviation were used to measure the level of tax compliance’s factors and tax compliance among taxpayers in LHDNM Johor Bahru Branch. Spearman correlation analysis was used to investigate the relationship between two variables, while multiple regression analysis was used to examine the most dominant dimensions of tax compliance’s factors that affect tax compliance. The finding showed that the tax compliance’s factors of e-Filing user in LHDNM Johor Bahru Branch were at a moderate level. Each dimension of tax compliance’s factors has a significant relationship with tax compliance. In addition, honesty emerged as the most dominant dimension in tax compliance’s factors that affect tax compliance among e-Filing user (Taxpayer) in LHDNM Johor Bahru Branch.