Factors Influencing Tax Compliance Intention Among Self-Employed in Kelantan, Malaysia

Abstract

The purpose of this study is to examine the behavioral factors which could influence the tax compliance intention among self-employed registered taxpayers in Kelantan. The current study applied the three components of behavioral elements under the Theory of Planned Behavior which are attitude, subjective norm, and perceived behavioral control. Questionnaires were distributed to the respondents around various cities in Kelantan. Analyses were carried out based on the 90 survey data. Cronbach’s alpha test was used to check the reliability of the data set while a regression model was conducted to test the hypotheses. The findings confirmed that attitude, subjective norm and perceived behavioral control have significant influence on tax compliance. The findings of the study implied that the intention to comply with tax compliance emerges from a positive attitude of taxpayers to comply with the tax obligations.