The Relationship of Tax Morality, the Role of Tax Authorities and Audit on Tax Compliance among Part-Time Students in Higher Education Institutions
Lembaga Kejuruteraan Malaysia
Tingkat 9 Kelana Park View Tower
47301 Petaling Jaya, Selangor, MALAYSIA
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA
Unit Audit Dalam
Universiti Malaysia Kelantan
16300 Bachok, Kelantan, MALAYSIA
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA
Abstract
Pelajar sambilan di institusi pengajian tinggi boleh diklasifikasikan sebagai pembayar cukai kerana mereka sedang bekerja sambil menimba ilmu. Maka, ia sangat penting untuk menilai tahap pematuhan mereka terhadap cukai bagi memastikan masalah seperti pembayaran cukai yang tepat dan baik dapat diselesaikan pada masa depan. Maka, objektif kajian ini adalah untuk mengkaji hubungan antara moral cukai, peranan pihak berkuasa cukai, penguatkuasaaan dan audit cukai terhadap pematuhan cukai dalam kalangan pelajar sambilan di institusi pengajian tinggi di Malaysia. Borang soal selidik, yang terdiri daripada 3 bahagian mengenai pematuhan cukai dan 3 item bagi pemboleh ubah bebas diedarkan dan dijawab oleh 116 responden secara atas talian. Beberapa analisis menggunakan Smart PLS v4 telah dilakukan untuk memastikankesinambungan dapatan data. Keputusan menunjukkan moral cukai dan peranan pihak berkuasa cukai mempunyai pengaruh yang signifikan terhadap pematuhan cukai dalam kalangan pelajar sambilan di institusi pengajian tinggi. Sementara itu, penguatkuasaan dan audit cukai adalah tidak signifikan dalam kajian ini. Hasil kajian ini boleh digunakan oleh kerajaan, pihak berkuasa cukai, agen cukai dan institusi pendidikan dalam merangka pelan pencegahan secara holistik terutamanya kepada pelajar di usia muda.
Part-time students in higher education institutions can be classified as taxpayers because they work while gaining knowledge. Therefore, it is very important to assess their level of compliance with taxes to ensure that problems such as accurate and good tax payments are resolved in the future. Thus, this study aims to examine the relationship between tax morality, the role of tax authorities, enforcement and tax audits on tax compliance among part-time students in higher education institutions in Malaysia. The questionnaire, consisting of 3 sections on tax compliance and three constructs for independent variables, was distributed and answered by 116 respondents online. Several analyses using Smart PLS v4 have been done to ensure the continuity of data findings. The results show that tax morality and the role of tax authorities significantly influence tax compliance among part-time students in higher education institutions. Meanwhile, tax enforcement and audits were insignificant in this study. The results of this study can be used by the government, tax authorities, tax agents, and educational institutions to draw up a holistic prevention plan, especially for students at a young age.