Factors Affecting Compliance with Tourism Taxes: Evidence from Malaysia

Md Nazmil bin Md Nasir, Yusri Hazrol Yusoff and Nadiah Abd. Hamid
Additional contact information
Md Nazmil bin Md Nasir: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia.
Yusri Hazrol Yusoff: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia.
Nadiah Abd. Hamid: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia.

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 9, 2647-2654

Abstract: Due to the fact that tax noncompliance directly impacts the source of national income, the Malaysian government and academic researchers have critically discussed the topic of tax noncompliance. Indirectly, noncompliance has an impact on a nation’s social and economic development. The Royal Malaysian Customs Department (RMCD) is in charge of overseeing and implementing Malaysia’s indirect tax laws. Existing initiatives include boosting penalties, increasing operations and inspections, hiring more enforcement agents, and pursuing tax obligations in court. These activities are largely tied to economic factors. The purpose of the study is aligning with the research’s goal which to highlight the fact that tax payers and policymakers should view and address this issue from non-economic viewpoints for a variety of reasons. First, non-economic variables’ actions are more closely tied to those that can be taken to control taxpayers’ behaviour before noncompliance occurs. Second, noncompliance prevention and control procedures can be improved because they reduce the amount of time, effort, and money needed to resolve the problem after it arises. A conceptual framework on factors that influence the compliance with tourism tax in Malaysia by using the Theory of Planned Behaviour (TPB). The study intends to characterise the behaviour and activities taken by the noncompliant tax payers in Malaysia in order to comprehend their noncompliance behaviour. This research contributes to the broader understanding of tourism tax dynamics and offers practical recommendations for policymakers aiming to enhance compliance and foster sustainable tourism practices.

Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... ssue-9/2647-2654.pdf (application/pdf)
https://rsisinternational.org/journals/ijriss/arti ... dence-from-malaysia/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:8:y:2024:i:9:p:2647-2654

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().