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Keywords
tax morale
tax education
tax inspection
tax fairness
Abstract
Larger businesses typically have higher compliance rates due to their capacity to engage with professional tax advisors and avoid penalties for non-compliance. However, small and medium-sized enterprises (SMEs) may struggle with compliance due to limited resources and knowledge. Furthermore, tax compliance among SMEs may be challenging due to factors such as morale, inspection rate, and tax fairness, including equitable distribution of tax burdens and benefits among individuals and businesses. As such, the purpose of this study was to examine if there exist possible relationships between tax morale, tax education, tax inspection, and tax fairness on tax compliance among Malaysian SMEs in the state of Selangor. This study focuses on existing studies on tax compliance among SMEs. The study design uses a deductive approach and a quantitative method. Data was collected from 156 managers from SMEs in Selangor, Malaysia using online questionnaires. The data analysis was conducted using the Statistical Package for Social Sciences (SPSS) software to test the reliability of the data and conduct linearity, correlation, and multiple regression tests. The research findings revealed that tax morale, tax education, and tax fairness had significant relationships with tax compliance among Malaysian SMEs. The scientific novelty of the study was the test results on tax inspection that refuted the results of past studies. The study provides practical implications based on the research findings. It is a research paper.
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