Tax Compliance

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Hello:
You are invited to participate in our survey "The Effect of Tax Morale on Tax Compliance in Malaysia". In this survey, 300 people will be asked to complete a survey that asks questions about tax morale. It will take approximately 3 minutes to complete the questionnaire.

Your participation in this study is completely voluntary. There are no foreseeable risks associated with this project. However, if you feel uncomfortable answering any questions, you can withdraw from the survey at any point. It is very important for us to learn your opinions.

Your survey responses will be strictly confidential and data from this research will be reported only in the aggregate. Your information will be coded and will remain confidential. If you have questions at any time about the survey or the procedures, you may contact [Name of Survey Researcher] at [Phone Number] or by email at the email address specified below.

Thank you very much for your time and support. Please start with the survey now by clicking on the Continue button below.

Are you a Malaysian?

Yes

Part A – Tax Compliance

Kindly circle the answer to indicate whether you agree or disagree with the statements below.

Point Scale

1 – Strongly Agree (SA)
2 – Slightly Agree
3 – Somewhat Agree
4 – Neutral (N)
5 – Somewhat Disagree
6 – Slightly Disagree
7 – Strongly Disagree (SD)

Tax morale

	1	2	3	4	5	6	7
You would cheat on tax if you have the chance.	1	2	3	4	5	6	7

It is wrong if a taxpayer does not report all of his or her income in order to pay less income tax.	1	2	3	4	5	6	7

We cannot blame taxpayers that evade tax.	1	2	3	4	5	6	7

If in doubt about whether or not to report a certain source of income, you would not report it.	1	2	3	4	5	6	7

Taxes are so heavy that tax evasion is an economic necessity for many to survive.	1	2	3	4	5	6	7

You pay less tax if you know that you would not be penalized.	1	2	3	4	5	6	7

You pay taxes voluntarily without public coercion.	1	2	3	4	5	6	7

Since everybody evades taxes, one can hardly be blamed for doing it.	1	2	3	4	5	6	7

Kindly circle the answer to indicate whether you agree or disagree with the statements below.

Point Scale

1 – Strongly Agree (SA)
2 – Slightly Agree
3 – Somewhat Agree
4 – Neutral (N)
5 – Somewhat Disagree
6 – Slightly Disagree
7 – Strongly Disagree (SD)

Tax Evasion

	1	2	3	4	5	6	7
Tax evasion is ethical even if most of the money collected is spent wisely.	1	2	3	4	5	6	7

Tax evasion is ethical if the probability of getting caught is low.	1	2	3	4	5	6	7

Tax evasion is ethical if everyone is doing it.	1	2	3	4	5	6	7

Tax evasion is ethical even if a large portion of the money collected is spent on worthy projects.	1	2	3	4	5	6	7

Tax evasion is ethical if a large portion of the money collected is spent on projects that do not benefit you.	1	2	3	4	5	6	7

Part B – Trust

Kindly circle the answer to indicate whether you agree or disagree with the questions below.

Point Scale

1 – Strongly Disagree (SD)
2 – Slightly Disagree
3 – Somewhat Disagree
4 – Neutral (N)
5 – Somewhat Agree
6 – Slightly Agree
7 – Strongly Agree (SA)

Trust in government

	1	2	3	4	5	6	7
Do you consider the amount of federal income tax which you have to pay is too high?	1	2	3	4	5	6	7

Do you think that government wastes a lot of money?	1	2	3	4	5	6	7

Do you think that the government is untrustworthy?	1	2	3	4	5	6	7

Do you think that the government does not care much what people like you think?	1	2	3	4	5	6	7

You have high confidence in the government.	1	2	3	4	5	6	7

Kindly circle the answer to indicate whether you agree or disagree with the questions below.

Point Scale

1 – Strongly Disagree (SD)
2 – Slightly Disagree
3 – Somewhat Disagree
4 – Neutral (N)
5 – Somewhat Agree
6 – Slightly Agree
7 – Strongly Agree (SA)

Trust in the legal system

Part C – Deterrence

Kindly circle the answer to indicate whether you agree or disagree with the questions below.

Point Scale

1 – Strongly Agree (SA)
2 – Slightly Agree
3 – Somewhat Agree
4 – Neutral (N)
5 – Somewhat Disagree
6 – Slightly Disagree
7 – Strongly Disagree (SD)

Fine Rate

	1	2	3	4	5	6	7
Do you agree paying a relatively small fine would deter people from evading tax if the IRB detects tax evasion?	1	2	3	4	5	6	7

Do you agree paying a substantial fine would deter people from evading tax if the IRB detects tax evasion?	1	2	3	4	5	6	7

Do you agree tax evaders being audited in more detail in the next years would deter people from evading tax if the IRB detects tax evasion?	1	2	3	4	5	6	7

Do you agree tax evaders should be prosecuted in court would deter people from evading tax if the IRB detects tax evasion?	1	2	3	4	5	6	7

Kindly circle the answer to indicate whether you agree or disagree with the questions below.

Point Scale

1 – Very High (VH)
2 – Quite High
3 – High
4 – Moderate (M)
5 – Low
6 – Quite Low
7 – Very Low (VL)

Audit Rate

	1	2	3	4	5	6	7
What is the possibility that a person in our country who has committed an illegal act gets caught?	1	2	3	4	5	6	7

What is the probability that the IRB finds out that income is not declared or deductions are exaggerated?	1	2	3	4	5	6	7

What is the probability that the IRB finds out that someone has received cash payments?	1	2	3	4	5	6	7

Part D – Socio Demographic

Gender:

Male

Female

Age:

18 – 30

31 – 45

46 – 60

Above 60

Annual personal income:

RM 30001 – RM 50000

RM 50001 – RM 100000

RM 100001 – RM 150000

Above RM 150001

How often do you attend religious services?

More than once a week

Once a week

Once a month

Only on special occasions

Once a year

Never

What is your highest level of education?

None

UPSR

PMR

SPM

STPM

Diploma

Degree

Doctorate (PhD)

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Tax Compliance

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