IDEAS home Printed from https://ideas.repec.org/a/taf/lpadxx/v37y2014i7p389-396.html
   My bibliography  Save this article

Trust and Tax Compliance Among Malaysian Working Youth

Author

Listed:
  • Azwadi Ali
  • Norsiah Ahmad

Abstract

A high level of tax morale is necessary in promoting tax compliance among the public, including youth who tend to have a low sense of responsibility. The current tax system and working youth segment of Malaysia are first explained. Based on the relevant literature on taxation, important factors that influence trust and the resulting tax compliance are conceptualized in a research model. An online survey was administered on youth throughout Malaysia that resulted in 2,030 usable responses, of which 500 were used in testing the model. The empirical results from using partial least squares analysis show that one of the two trust variables and tax knowledge are significant determinants of tax compliance. In addition, youth in the registered taxpayers group exhibited a greater level of compliance intention than non-registered youth.

Suggested Citation

  • Azwadi Ali & Norsiah Ahmad, 2014. "Trust and Tax Compliance Among Malaysian Working Youth," International Journal of Public Administration, Taylor & Francis Journals, vol. 37(7), pages 389-396, June.
    • Handle: RePEc:taf:lpadxx:v:37:y:2014:i:7:p:389-396
    DOI: 10.1080/01900692.2013.858353
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/01900692.2013.858353
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/01900692.2013.858353?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lidija Hauptman & Berislav Žmuk & Ivana Pavić, 2024. "Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception," JRFM, MDPI, vol. 17(3), pages 1-32, February.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:lpadxx:v:37:y:2014:i:7:p:389-396. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/lpad .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.