Universal Journal of Accounting and Finance Vol. 8(4), pp. 103 - 114
DOI: 10.13189/ujaf.2020.080403
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Factors Influencing Intention to Participate in Tax Evasion: Individual Perspectives

Amira Izzatie Ishak ¹, Mazurina Mohd Ali ^2,*
1 Executive Finance (Reporting), Proton Parts Centre Sdn Bhd, 40150, Shah Alam, Selangor, Malaysia
² Faculty of Accountancy, Universiti Teknologi MARA Selangor, Puncak Alam Campus, 42300, Bandar Puncak Alam, Malaysia

ABSTRACT

The study aims to examine the determinants that influence participation in tax evasion by individuals. This study uses religiosity and perception towards the government elected in the previous general election (GE14) as factors that may influence the individual's behaviour to participate in tax evasion. This study collected data from primary sources using 500 questionnaires distributed manually as well as questionnaires distributed through a google form. The respondents of this study are individuals in Shah Alam, Malaysia. By using regression analysis, this study finds that religiosity and perception towards government have a significant influence on tax evasion. The implication of these results is that the government may design policies to prevent tax evasion from any religions or belief and provide a better solution to encourage the taxpayers to obey and support the government's decisions.

KEYWORDS
Government, Individual, Perception, Religiosity, Tax Evasion

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Amira Izzatie Ishak , Mazurina Mohd Ali , "Factors Influencing Intention to Participate in Tax Evasion: Individual Perspectives," Universal Journal of Accounting and Finance, Vol. 8, No. 4, pp. 103 - 114, 2020. DOI: 10.13189/ujaf.2020.080403.

(b). APA Format:
Amira Izzatie Ishak , Mazurina Mohd Ali (2020). Factors Influencing Intention to Participate in Tax Evasion: Individual Perspectives. Universal Journal of Accounting and Finance, 8(4), 103 - 114. DOI: 10.13189/ujaf.2020.080403.