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Accounting VS Non-Accounting Majors: Perception on Tax Knowledge, Fairness and Perceived Behavioural Control

Marziana Mohamad, Norsalihah Mohd Nor, Norshiela Bakar and Winnie Lemi Anak Nanta
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Marziana Mohamad: College of Business Management and Accounting, Universiti Tenaga Nasional, Bandar Muadzam Shah, Pahang
Norsalihah Mohd Nor: College of Business Management and Accounting, UniversitiTenagaNasional, Bandar MuadzamShah, Pahang
Norshiela Bakar: College of Business Management and Accounting, UniversitiTenagaNasional, Bandar MuadzamShah, Pahang
Winnie Lemi Anak Nanta: College of Business Management and Accounting, UniversitiTenagaNasional, Bandar MuadzamShah, Pahang

International Journal of Asian Social Science, 2013, vol. 3, issue 9, 1887-1896

Abstract: The aim of this study was to analyse the level of tax knowledge, fairness and perceived behaviour control between the accounting and non-accounting students. The study also investigates the significant differences between tax knowledge, fairness perception and perceived behavioural control among the students, and to examine the significant differences of demographic variable towards tax knowledge. The sample comprises all accounting and non-accounting students at College of Business Management and Accounting, UNITEN, Muadzam Shah, Pahang. The results show that the level of tax knowledge, fairness perceptions and perceived behaviour control was an average level which is uncertain statement. The tax knowledge and fairness perceptions have significant differences, whilst the perceived behavioural control carries insignificant differences.

Keywords: Tax Knowledge; Fairness Perception; Perceived Behavioural Control (search for similar items in EconPapers)
Date: 2013
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