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

Tax knowledge, Fairness perception, Perceived behavioural control.

How to Cite

Mohamad, M. ., Nor, N. M. ., Bakar, N. ., & Nanta, W. L. A. . (2013). Accounting VS Non-Accounting Majors: Perception on Tax Knowledge, Fairness and Perceived Behavioural Control. International Journal of Asian Social Science, 3(9), 1887–1896. Retrieved from https://archive.aessweb.com/index.php/5007/article/view/2543

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.

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