http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/1267 Director of Postgraduate 2026-04-22T22:12:41Z http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/32080 Tax Literacy and Tax Non-compliance Intention Among SME Owners in Malaysia: The Moderating Effect of Religiosity Nor Zuhairatun Md Radzi; Zaimah Zainol Ariffin The importance of small and medium enterprises (SMEs) as the backbone in contributing to national income in Malaysia is undoubted. However, the Inland Revenue Board of Malaysia (IRBM) had reported statistical evidences pertaining to tax non-compliance among SMEs’ owners. Despite its importance, their tax non-compliance behaviour has not been given enough attention, particularly on their owners. Therefore, this study empirically investigates the tax literacy of SMEs’ owners on their tax non-compliance intention. This study intends to examine the relationship between the constructs of tax literacy and tax non-compliance intention as well as to test the moderating effect of religiosity. Employing survey design, questionnaires were randomly distributed to 580 SME owners in Malaysia, with 72.8 percent response rate. The data collected were analysed by using PLS-SEM statistical tool. Findings reveal that technical literacy positively influences tax non-compliance intention, whereas religiosity negatively influences tax non-compliance intention. Findings also indicate that the significant negative relationship between general literacy with tax non-compliance intention was stronger for SME owners with higher religiosity. These findings contribute theoretically and practically with imperative implications to academicians, government and tax authorities. 2023-12-01T00:00:00Z http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/32006 Guilt-minimisation and Tax Non-compliance Intention among Small and Medium Enterprise Owners in Malaysia Nor Zuhairatun Md Radzi; Zaimah Zainol Ariffin The importance of small and medium enterprises (SMEs) as the backbone in contributing to national income in Malaysia is undoubted. However, the Inland Revenue Board of Malaysia (IRBM) had reported statistical evidences pertaining to tax non-compliance among SMEs’ owners. Despite its importance, their tax non-compliance behaviour has not been given enough attention, particularly on their owners. Therefore, this study empirically investigates the influence of guilt-minimisation of SMEs’ owners on their tax non-compliance intention. This study applies Theory of Neutralisation in order to determine the relationship between the constructs of guilt-minimisation and tax non-compliance intention. Employing survey design, questionnaires were randomly distributed to 580 SME owners in Malaysia, with 72.8 percent response rate. The data collected were analysed by using PLS-SEM statistical tool. Findings reveal that denial of injury, denial of victim, condemn the condemner and appeal to higher loyalties positively influence tax non-compliance intention, whereas denial of responsibility negatively influences tax non-compliance intention. This study is expected to provide meaningful contributions to the government and tax authorities at enhancing the tax administration and increasing taxpayers’ level of compliance. Suggestions for future researchers are also highlighted. 2023-07-16T00:00:00Z http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/28452 The Influence of Culture on Tax Non-compliance Intention among SME Owners in Malaysia Nor Zuhairatun binti Md. Radzi; Nurul Akmal Md Radzi; Khairunnisak Ahmad Shakir; Faizatul Hasliyanti Ghazali The importance of SMEs as the backbone of Malaysia in generating national income is undoubted. However, little consideration was given to culture as one of the determinants of tax non-compliance. With a multicultural society that has different cultures, beliefs and values, it is important to examine the influence of culture on tax non-compliance. Therefore, this study attempts to examine the influence of culture on tax non-compliance intention. The survey collected data of 105 usable SME owners from central region of Peninsular Malaysia. Findings reveal that power distance, individualism, masculinity and uncertainty avoidance are significantly related with tax non-compliance intention, whereas long-term orientation is insignificant. Suggestions for policymakers and future researchers are also highlighted. 2021-12-01T00:00:00Z