Tax literacy among employees: Sabah and Sarawaks perspective

Madi, Nero and Kamaluddin, Amrizah and Janggu, Tamoi and Ibrahim, Muliati Aba and Abu Samah, Aizimah and Jusoff, Kamaruzaman (2010) Tax literacy among employees: Sabah and Sarawaks perspective. International Journal of Economics and Finance, 2 (1). pp. 218-223. ISSN 1916-9728

Full text not available from this repository.

Official URL: http://www.ccsenet.org/journal/index.php/ijef/article/view/4959/4124

Abstract

The main intent of this paper is to gauge the level of tax literacy among taxpayers in Sabah and Sarawak. It is vital to shed light on our preparation to face the challenge posed by the implementation of Self -Assessment System (SAS) in 2004 whereby the taxpayers are expected to be functionally tax-literate in computing their own tax liabilities accurately. Methodologically, the subjects were randomly sampled from taxpayers working in a few selected towns in Sarawak and Sabah. Statistical tests like t-tests and chi-square were applied onto the means of tax literacy scores by each state and the taxpayers’ respective workplaces. The taxpayers in Sarawak were found to be more tax-literate as compared to their counterparts in Sabah. Nonetheless, the taxpayers in both states were not eventually prepared for SAS. More aggressive efforts were recommended to raise the level of tax literacy among the taxpayers.

Item Type:Article
Keyword:Tax literacy; Self-Assessment System (SAS); Taxpayers
Subject:Taxation - Malaysia.
Subject:Tax assessment - Malaysia.
Faculty or Institute:Faculty of Forestry
Publisher:Canadian Center of Science and Education
ID Code:16965
Deposited By: Norhazura Hamzah
Deposited On:22 Jun 2012 09:10
Last Modified:22 Jun 2012 09:10

Repository Staff Only: item control page

Document Download Statistics

This item has been downloaded for since 22 Jun 2012 09:10.

View statistics for "Tax literacy among employees: Sabah and Sarawaks perspective"


Universiti Putra Malaysia Institutional Repository

Universiti Putra Malaysia Institutional Repository is an on-line digital archive that serves as a central collection and storage of scientific information and research at the Universiti Putra Malaysia.

Currently, the collections deposited in the IR consists of Master and PhD theses, Master and PhD Project Report, Journal Articles, Journal Bulletins, Conference Papers, UPM News, Newspaper Cuttings, Patents and Inaugural Lectures.

As the policy of the university does not permit users to view thesis in full text, access is only given to the first 24 pages only.