TY  - JOUR
AB  - Purpose The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the understanding of taxpayers’ attitude on tax morality towards a tax system has to be enhanced to minimize tax evasion cases. The purposes of this study are to examine the relationship between tax fairness, tax knowledge, enforcement level and social exchange towards taxpayers’ attitude of tax morality under the self-assessment system in Malaysia and also to identify the relationship between taxpayers’ attitude of tax morality and taxpayers’ perceptions on tax evasion.Design/methodology/approach Data were collected from 400 taxpayers through a questionnaire and analysed.Findings From the analysis, it has been found out that tax knowledge is the most important tax system characteristic that affects taxpayers’ attitude of tax morality. In addition, taxpayers’ attitude of tax morality is significant to taxpayers’ perceptions on tax evasion in Malaysia.Originality/value The findings of this study would be useful for the government to further improve the present tax system to increase voluntary tax compliance.
VL  - 59
IS  - 3
SN  - 1754-243X
DO  - 10.1108/IJLMA-02-2016-0022
UR  - https://doi.org/10.1108/IJLMA-02-2016-0022
AU  - Pui Yee Chan
AU  - Moorthy Krishna
AU  - Choo Keng Soon William
PY  - 2017
Y1  - 2017/01/01
TI  - Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia
T2  - International Journal of Law and Management
PB  - Emerald Publishing Limited
SP  - 413
EP  - 429
Y2  - 2024/04/25
ER  -