THE DETERMINANTS OF TAX COMPLIANCE BEHAVIOUR SPECIFICALLY AMONG SELF-EMPLOYED INDIVIDUALS AND SOLE PROPRIETORS IN MALAYSIA
The Malaysian government derives its income from three primary streams: taxes (categorized into direct and indirect taxes), non-tax revenues, borrowings, and the utilization of government assets. Strategies to enhance tax law compliance have focused on two fundamental approaches. This thesis aims to comprehend taxpayer behaviour to sustain a high level of voluntary tax compliance, with a specific focus on refining the research objective. The study employs specific objectives to provide direction and emphasis. The research sample consists of self-employed individuals and sole proprietors in Malaysia. Empirical findings indicate a negative correlation between an individual's knowledge and their inclination to engage in tax compliance behaviour. Conversely, there is a positive correlation between tax regulation and the willingness to comply. Additionally, a positive association is observed between an individual's sense of social responsibility and their propensity for tax compliance. However, no statistically significant associations are identified between spirituality, personal gain, and the desire to comply with taxation, as indicated by the statistical investigation.
Tax Compliance Behaviour; Self-Employed Individuals; Sole Proprietors; Malaysia.