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Accounting VS Non-Accounting Majors: Perception on Tax Knowledge, Fairness and Perceived Behavioural Control

Author

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  • Marziana Mohamad
  • Norsalihah Mohd Nor
  • Norshiela Bakar
  • Winnie Lemi Anak Nanta

Abstract

The aim of this study was to analyse the level of tax knowledge, fairness and perceived behaviour control between the accounting and non-accounting students. The study also investigates the significant differences between tax knowledge, fairness perception and perceived behavioural control among the students, and to examine the significant differences of demographic variable towards tax knowledge. The sample comprises all accounting and non-accounting students at College of Business Management and Accounting, UNITEN, Muadzam Shah, Pahang. The results show that the level of tax knowledge, fairness perceptions and perceived behaviour control was an average level which is uncertain statement. The tax knowledge and fairness perceptions have significant differences, whilst the perceived behavioural control carries insignificant differences.

Suggested Citation

  • Marziana Mohamad & Norsalihah Mohd Nor & Norshiela Bakar & Winnie Lemi Anak Nanta, 2013. "Accounting VS Non-Accounting Majors: Perception on Tax Knowledge, Fairness and Perceived Behavioural Control," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 3(9), pages 1887-1896.
    • Handle: RePEc:asi:ijoass:v:3:y:2013:i:9:p:1887-1896:id:2543
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    Cited by:

    1. Lidija Hauptman & Berislav Zmuk & Ivana Pavic, 2024. "Taxpayers' attitudes toward tax compliance in the Slovenian tax system: differences according to gender, income level and size of settlement," Public Sector Economics, Institute of Public Finance, vol. 48(2), pages 177-201.

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