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TAXPAYERS KNOWLEDGE: A DESCRIPTIVE EVIDENCE ON DEMOGRAPHIC FACTORS IN MALAYSIA

01/2005;
Source: OAI

ABSTRACT The objective of this paper is to determine the demographic factors in influence the behavior of taxpayers. Levene's test shows that there is no significant mean different between male and female, no significant mean different between government and private servants tax knowledge score. Furthermore, there is no significant different between Chinese and Indian score, the different is only 0.10%. As the analysis goes further, Levene test shows that there is a significant mean different between Malay and Chinese (p 0.10, a = 0.05) as well as Indian and Chinese (p 0.10, a = 0.05). Abstract in Bahasa Indonesia : Penelitan ini bertujuan untuk menguji pengaruh faktor-faktor demogarafi yang mempengaruhi prilaku Wajib Pajak. Berdasarkan Uji Levene, penelitian ini membuktikan, bahwa tidak ada perbedaan yang signifikan atas pengetahuan Wajib Pajak antara laki-laki dan perempuan, antara pemerintah dan swasta. Perbedaan pengetahuan Wajib Pajak antara orang China dan Malaysia hanya menunjukkan nilai 0,10%. Analisa selanjutnya melalui uji Levene memperlihatkan bahwa, terdapat perbedaan tingkat pengetahuan pajak yang signifikan antara orang Malaysia dan China (p

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