scholarly journals Does Tax Knowledge Motivate Tax Compliance in Malaysia?

2021 ◽  
Vol 12 (1) ◽  
pp. 238
Author(s):  
Sahari Salawati ◽  
Nivakan Sritharan ◽  
Sharon Cheuk Choy Sheung ◽  
Ahmad Syubaili Mohamed

This study aims to clarify whether tax knowledge of individual taxpayers motivates tax compliance in Malaysia. Studies with similar topics express the fact that there still exists a gap in profiling the demographic characteristics of knowledgeable taxpayers and better compliant taxpayers in Malaysia. Age, gender, income groups, and education level were the demographic variables used to study the association. The study applied a survey method for data collection. The population targeted was the individual taxpayers across Malaysia, whereby a sample of 419 respondents involved in this study. T-test, One-Way ANOVA, and Pearson correlation analysis had been employed to analyse the data. The outcome of the study reveals that knowledgeable taxpayers are not better tax complaining of taxpayers in Malaysia. Further, the relationship between tax knowledge and tax compliance is negative and insignificant. This paper studied the association of tax knowledge with tax compliance level, which attempt to contribute to the literature and aids tax administration to intensify not only tax law educations but also tax penalties for tax evaders.

2021 ◽  
Vol 21 (3) ◽  
pp. 1444-1463
Author(s):  
Nivakan Sritharan ◽  
Sahari Salawati ◽  
Sharon Choy-Sheung Cheuk

The aim of this study is to clarify the role of social factors on individual taxpayers’ tax compliance behaviour in Malaysia. Studies with similar topics express the fact that there still exists a gap in thedeveloping countries that impact the decision making on tax compliance. Malaysia is a multi-racial and cultural country with social factors to impact on tax compliance. Some of the factors impacting are cultural impact, political affiliation, and religiosity, which are considered to be playing an important role in individual tax compliance behaviour. The researcher used a survey method of research design. For that the population targeted was the individual taxpayers across Malaysia. A sample of 419 respondents had been taken for this study, using a convenient sampling method. Pearson correlation and multiple regression analysis had been employed to analyse the data. The outcome of the study reveals that changes in government policies, referral groups, the role of LHDN, and political affiliation are the main important variables that determine individual taxpayers’ tax compliance behaviour. This paper studied social factor variables, which finally fills the gap that existed in the literature and helps tax administration to develop effective compliance risk treatment.


2018 ◽  
Vol 8 (4) ◽  
pp. 1
Author(s):  
Latif Aydos ◽  
Haluk Koç ◽  
Hacı Ahmet Pekel

Faculty of Education students in terms of age, gender, active sports making, department, graduated high school,mother education level, father education level, mother profession and father occupation variables have beenexamined. A total of 364 university students studying in the Faculty of Sport Sciences and the Faculty of Educationin Gazi University, Hacettepe University and Ankara University were formed the Research group in the academicyears 2017-2018. The Academic Suspension Scale developed by Çakıcı in 2003 was used in the study. It wascompared average scores in unrelated measures, Variance Analysis (one-way ANOVA, independent sample t-test) forcomparison of mean scores in unrelated measures, the Tukey test to determine which groups had significantdifferences were used. In addition, a Pearson Correlation analysis was conducted to test the relationship between theparticles collected in the single sub-dimension. Findings obtained from this research reveal that the students ofFaculty of Sports Sciences showed more academic suspension behaviors than the students of Faculty of Education.


Author(s):  
Musram Abadi ◽  
La Ode Nafiu ◽  
Achmad Slamet Aku ◽  
Rusli Badaruddin

The study aims to determine the relationship between age and the relationship between body weight and the selling price of cattle. This research was conducted in the District of Ranomeeto Konawe Selatan District, Southeast Sulawesi Province. The material used was 72 male Bali cattle. The parameters observed were selling price, age, and body weight using the Winter formula which uses chest circumference, body length, and shoulder height as estimators and using a digital scale. The research method used in the study is a survey method with the Pearson correlation analysis model. Based on the discussion and the results of the analysis show that there is a very strong and positive relationship between age and body weight with the selling price of male Bali cattle in Ranomeeto District, Konawe Selatan Regency, namely between body weight and selling price has the highest coefficient value. Consequently, the coefficient value between age and selling price is 0.886 while between body weight and selling price the coefficient value is 0.952.


2021 ◽  
Vol 2 (2) ◽  
pp. 191-202
Author(s):  
Muhammad Fadhli ◽  
Subhan Ajrin Sudirman ◽  
Hatice Kılınçer

Academic procrastination in completing tasks often occurs in students. If left unchecked, it will affect emotional instability, attitudes, and daily behavior. One of the reasons behind it is the threat of self-esteem and self-image. Among the individual attitudes of emotional evasion and threatening self-esteem and self-image is self-handicapping. This study aims to determine the relationship between self-handicapping and academic procrastination in UIN Imam Bonjol Padang students. The research instrument used a self-handicapping scale and an academic procrastination scale. Data were analyzed using the Pearson correlation analysis technique. The results showed a significant number of 0.234 (p0.05), meaning no relationship between self-handicapping and academic procrastination in UIN Imam Bonjol Padang students.


Author(s):  
Ilimdar Yalcin ◽  
Nurullah Emir Ekinci ◽  
Cihan Ayhan

Abstract This study aimed to analyze the relationship between the hopelessness and violence tendency of football fans and to investigate the differences between these variables and various demographic variables. The research group was formed by 398 male volunteer football fans who watched the Elazigspor (Sports Toto 1st League) matches in the 2018-2019 season in Turkey. In addition to demographic variables in the study, the Violent Trend Scale and Beck Hopelessness Scale were used. The SPSS program was used to analyze the data. Independent sample t-test, one-way ANOVA, pearson correlation, and linear regression analysis were used in the analysis of the data. In the findings of the research, it was determined that there was a moderate positive relationship between the variable of hopelessness and the tendency toward violence. It was determined that there was a statistically significant difference in the tendency toward violence according to the variables of fans going to away games, the duration of watching matches at the stadium, and with whom fans watched the matches. As a result, as the level of fans’ hopelessness increased, it was observed that there was an increase in violent tendencies. In addition, those who went to watch away matches, those who watched matches at the stadium for a long period of time, and those who went to watch matches with friends were found to have high levels of violent tendencies.


2020 ◽  
Vol 9 (1) ◽  
pp. 70-79
Author(s):  
Ulaş İLİÇ ◽  
Tayfun TANYERİ

Becoming one of the indispensable tools of our daily life, mobile phones have accelerated the pace of our life by facilitating our business affairs. In addition to the good aspects of these tools reshaping even our habits, they also have various psychological and physiological damages. One of the behaviors for which the cell phone is considered as harmful is phubbing. Phubbing is defined as giving the perception of the individual to his/her mobile phone, not to these people during the communication with other individuals. Considering the increasing use of such technological tools in the classroom, within the scope of phubbing, the status of teachers, one of the important stakeholders of the education environment, is also important. From this point of view, in this study, it was purposed to examine the status of being phubber of pre-service and in-service teachers and their exposure to phubbing in terms of age and gender variables. The study designed in correlational survey method, was conducted with the data collected from 293 people, 46 in-service teachers and 247 pre-service teachers, through the Generic Scale of Phubbing and Generic Scale of Being Phubbed. The independent samples t-Test and Pearson correlation analysis were implemented in the context of the research questions. The results of the analysis indicated that the pre-service teachers are higher in terms of both being a phubber and phubbee than the in-service teachers. In addition to this, it was comprehended that these concepts did not differ in terms of gender and age. On the other hand, it was found out that the behavior of being a phubber tended to increase as getting older. Moreover, it was observed that the participants and the pre-service teachers who were phubber were also exposed to this behavior.


2021 ◽  
Vol 911 (1) ◽  
pp. 012073
Author(s):  
Delima Napitupulu ◽  
Deddy Romulo Siagian ◽  
Sortha Simatupang ◽  
Setia Sari Girsang ◽  
Imelda Marpaung

Abstract The cropping index of rice is one of determining factors to increase rice production. In certain areas of Deli Serdang Regency, the rice crop has high possibility of being sowed three times annually. Unfortunately, some parts of this regency still have a low cropping index, then affecting the stagnant production. Hence, this study was conducted to identify the determinant variables and explain their relationship with rice cropping index and also to construct the strategic actions to increase the rice cropping index. This study was conducted in six districts with 180 total respondents, using household-based survey method. The descriptive statistics analysis and Pearson correlation analysis were performed using the SPSS tool to achieve the objectives. The result shows that frequency of flood occurrence on riceland, productivity, total income from agricultural sector, number of household member, age, education level, distance of irrigation channel to the riceland and the irrigation status are the significant determinants of rice cropping index. In addition, some strategic actions that have to introduced to the local government and the farmers are sowing the adaptive varieties which is tolerant on flooding condition; using the precise planting calendar to find the exact schedule for planting time; planting the certified variety that gives high productivity; increasing the capacity building, especially the cultivation skill, through following the technical guidance; cconstructing the irrigation system and repairing/maintaining the irrigation infrastructures; and harvesting the water to support the sustainable water for riceland.


2017 ◽  
Vol 5 (1) ◽  
pp. 370
Author(s):  
Chiemeke Kingsley Chiedu ◽  
Choi Sang Long ◽  
Hapriza BT Ashar

Employee turnover has become a key performance indicator for many organizations as they struggle to retain talented employees. The negative impact of turnover on organizational performance has continually forced organizational leaders to seek better ways of retaining valuable employees. The relationship between man and work has always attracted the attention of philosophers. A major part of men’s life is spent at work. Work is social reality and social expectation to which men seem to conform. It not only provides status to the individual but also binds him to the society. An employee who is satisfied with his job would perform his duties well and be committed to his job, and subsequently to his organization. This paper examines relationship among job satisfaction, organizational commitment and employees’ turnover intentions at Unilever Corporation in Nigeria. The data for this study was collected from 117 employees currently working at Unilever Nigeria PLC using the survey method via the questionnaire. Pearson Correlation and the multiple regression analysis techniques using the SPSS version 22.0 was used for the data analysis. The findings of the study revealed that both job satisfaction and organizational commitment have significant negative relationship with employee turnover intentions. In addition, organizational commitment was revealed to have a more dorminant influence on employee turnover intentions than job satisfaction. Based on these findings, the implications, recommendations, practice, and theory were discussed.


2016 ◽  
Vol 1 (1) ◽  
pp. 27-42
Author(s):  
Hazlin Kadir @ Shahar ◽  
Razaleigh Muhamat @ Kawangit ◽  
Rosmawati Mohamad Rasit ◽  
Badlihisham Mohd Nasir

This article examines the relationship between learning and behavioural evaluation among religious officers in Malaysia after attending the Manual on HIV/AIDS in Islam Training Programmes organized by the Islamic Development Department of Malaysia (JAKIM). The training programmes were implemented to deliver the most accurate and the latest information on HIV / AIDS as well as to train religious officers in Malaysia to address the issues among Muslims. The training programmes apply the theoretical and practical activities where participants had the opportunity to carry out outreach activities with People Living with HIV / AIDS (ODHA). Quantitative methods through questionnaires were used to obtain data. A total of 350 religious officers who had attended the training programmes were selected as respondents by simple random sampling technique. Pearson correlation analysis was conducted to determine the relationship between the learning and behavioural evaluation. The results of the Pearson correlation analysis found that there was a significant relationship between learning evaluation in terms of the information obtained from programmes’ contents and behaviour evaluation with r = 0.489 and sig = 0.000 (p <0.05) at the medium positive range.. While the relationship between learning evaluation in terms of the information obtained from outreach activities with behavioural evaluation showed a strong positive correlation with the strength values obtained were r = 0.539 and sig = 0.000 (p <0.05). This analysis shows that the information acquired through the training program Manual Islam and HIV / AIDS has been successful in changing the behaviour of religious officers’ awareness in terms of the role of dakwah to ODHA. ABSTRAK Artikel ini bertujuan melihat hubungan antara penilaian pembelajaran dengan penilaian tingkah laku dalam kalangan Pegawai Agama di Malaysia setelah mengikuti Program Latihan Manual Islam dan HIV/AIDS anjuran Jabatan Kemajuan Islam Malaysia (JAKIM). Program latihan ini dilaksanakan untuk menyampaikan maklumat yang tepat serta informasi terkini isu HIV/AIDS di samping melatih Pegawai-pegawai Agama di Malaysia untuk menangani isu tersebut dalam kalangan umat Islam. Program latihan ini berbentuk teori dan praktikal di mana peserta program berpeluang melaksanakan dakwah secara temu seru (outreach) dengan Orang Yang Hidup dengan HIV/AIDS (ODHA) secara langsung. Kaedah kuantitatif melalui soal selidik telah digunakan untuk memperoleh data. Seramai 350 orang Pegawai Agama yang telah mengikuti program latihan ini dipilih sebagai responden melalui teknik pensampelan rawak mudah. Analisis korelasi Pearson dijalankan bagi mengenal pasti hubungan di antara penilaian pembelajaran dengan penilaian tingkah laku peserta yang mengikuti Program Latihan Manual Islam dan HIV/AIDS. Hasil analisis ujian korelasi Pearson tersebut mendapati bahawa terdapat hubungan yang signifikan di antara penilaian pembelajaran dari segi maklumat yang diperoleh daripada kandungan program dengan penilaian tingkah laku dengan nilai r = 0.489 dan sig = 0.000 (p<0.05). Kekuatan hubungan ialah positif sederhana. Manakala hubungan antara penilaian pembelajaran dari segi maklumat yang diperoleh daripada program temu seru dengan penilaian tingkah laku pula menunjukkan kekuatan hubungan positif kuat dengan nilai yang diperoleh ialah r = 0.539 dan sig = 0.000 (p<0.05). Analisis ini menunjukkan bahawa pembelajaran yang diperoleh melalui program latihan Manual Islam dan HIV/AIDS ini telah berjaya mengubah tingkah laku Pegawai Agama dari segi kesedaran peranan berdakwah kepada ODHA.


2017 ◽  
Vol 4 (3) ◽  
Author(s):  
Laly Augustine ◽  
Dr. Romate John ◽  
Dr. Yuju Francis

The researcher in this study explores teachers’ positive emotion of gratitude and its effect on teacher effectiveness. The objective of the study was to discover the relationship between gratitude and teacher effectiveness .The researcher undertook a study in which 65 high school teachers from Karnataka state participated. The researcher has employed simple random method to fulfill the sampling procedure. Gratitude questionnaire (McCullough et al., 2002) and Teacher Effectiveness questionnaire (Kulsum, 2000) were used for data collection via survey method. Pearson Correlation Coefficient was administered to find the correlation of the variables. The findings confirmed that there was positive correlation between gratitude and teacher effectiveness. Moreover, gratitude and factors of teacher effectiveness are also found positive relationship except class management of the teachers. The implications and limitations of the study are also discussed.


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