Pub Date : 2021-10-31DOI: 10.24191/abrij.v7i2.15148
Z. D. Abd Aziz, Norashikin Hussein
Halal cosmetics industry is a fast growing sectors which reflects the recent rise of the Muslim population globally. The demand for halal cosmestic is projected to increase along with a considerable growth in socioeconomic status. Therefore, the purpose of this study is to explore the extent at which female students in one public university in Selangor has been impacted by attitude and perceived behavioral control on their purchase intention of halal cosmetic products. Survey methods and the purposive sampling were used to collect from 119 respondents.The result revealed that attitude has a high impact on female students in forming their purchase intention for halal cosmetic products. Meanwhile perceived behavioral control shows the lowest impact on respondents. The result of this study assists marketing expert and cosmetic manufacturers to design the best marketing initatives to understand the cues that give impact on consumer purchase intention.
{"title":"Does Consumers Attitude and Perceived Behavioral Control Impact the Purchase Intention of Halal Cosmetic Products?","authors":"Z. D. Abd Aziz, Norashikin Hussein","doi":"10.24191/abrij.v7i2.15148","DOIUrl":"https://doi.org/10.24191/abrij.v7i2.15148","url":null,"abstract":"Halal cosmetics industry is a fast growing sectors which reflects the recent rise of the Muslim population globally. The demand for halal cosmestic is projected to increase along with a considerable growth in socioeconomic status. Therefore, the purpose of this study is to explore the extent at which female students in one public university in Selangor has been impacted by attitude and perceived behavioral control on their purchase intention of halal cosmetic products. Survey methods and the purposive sampling were used to collect from 119 respondents.The result revealed that attitude has a high impact on female students in forming their purchase intention for halal cosmetic products. Meanwhile perceived behavioral control shows the lowest impact on respondents. The result of this study assists marketing expert and cosmetic manufacturers to design the best marketing initatives to understand the cues that give impact on consumer purchase intention.","PeriodicalId":398893,"journal":{"name":"ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115212229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24191/abrij.v7i2.14975
Muhamad Zafran Whab, Raida Abu Bakar
Human capital is a critical component of any organization's competitiveness. The absence of a high-capacity employee can have a negative impact on operational performance. The researcher examined the significance of organizational commitment as a mediator between work-family interference and turnover intention in the Royal Malaysian Navy. Data were collected from 400 navy personnel at the Lumut Naval Base in Perak, Malaysia, using structured questionnaires. Partial Least Squares-Structural Equation Modeling (PLS-SEM) was used to analyze the data. Organizational commitment serves as a mediator between work-family interference and turnover intention in the Royal Malaysian Navy. According to the findings of this study, organizational commitment mediated the relationship between work-family interference and turnover intention. Additionally, work-family interference is a significant predictor of intention to leave the RMN.
{"title":"Turnover Intention Among the Navy People: The Role of Work Family Interference and Organizational Commitment","authors":"Muhamad Zafran Whab, Raida Abu Bakar","doi":"10.24191/abrij.v7i2.14975","DOIUrl":"https://doi.org/10.24191/abrij.v7i2.14975","url":null,"abstract":"Human capital is a critical component of any organization's competitiveness. The absence of a high-capacity employee can have a negative impact on operational performance. The researcher examined the significance of organizational commitment as a mediator between work-family interference and turnover intention in the Royal Malaysian Navy. Data were collected from 400 navy personnel at the Lumut Naval Base in Perak, Malaysia, using structured questionnaires. Partial Least Squares-Structural Equation Modeling (PLS-SEM) was used to analyze the data. Organizational commitment serves as a mediator between work-family interference and turnover intention in the Royal Malaysian Navy. According to the findings of this study, organizational commitment mediated the relationship between work-family interference and turnover intention. Additionally, work-family interference is a significant predictor of intention to leave the RMN.","PeriodicalId":398893,"journal":{"name":"ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122774978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24191/abrij.v7i2.15126
Z. D. Abd Aziz, Zarith Thuraya Abd Aziz
Consumers in Malaysia have witnessed the use of smartphone expand dramatically and companies hire celebrity as their brand endorser to promote the smartphones. Substantial dollars has been spent on celebrity endorsement as marketing tactics. Hence, it is importance to understand it success. The objectives of this study is to examine the extent at which university students have been impacted by celebrity endorsements on their purchase intention of smartphones. Quantitative method and survey were used to captured 119 data from respondents. The results revealed that celebrity attractiveness has the greatest impact on the purchase intention of smartphones meanwhile celebrity trustworthiness shows the lowest impact on students. The results of this study provides an exclusive viewpoint concerning students’ purchase intention on smartphones and assists marketing practitioners to better understand the use of celebrity endorsement.
{"title":"Examining the Impact of Celebrity Endorsement on Student's Purchase Intention of Smartphone","authors":"Z. D. Abd Aziz, Zarith Thuraya Abd Aziz","doi":"10.24191/abrij.v7i2.15126","DOIUrl":"https://doi.org/10.24191/abrij.v7i2.15126","url":null,"abstract":"Consumers in Malaysia have witnessed the use of smartphone expand dramatically and companies hire celebrity as their brand endorser to promote the smartphones. Substantial dollars has been spent on celebrity endorsement as marketing tactics. Hence, it is importance to understand it success. The objectives of this study is to examine the extent at which university students have been impacted by celebrity endorsements on their purchase intention of smartphones. Quantitative method and survey were used to captured 119 data from respondents. The results revealed that celebrity attractiveness has the greatest impact on the purchase intention of smartphones meanwhile celebrity trustworthiness shows the lowest impact on students. The results of this study provides an exclusive viewpoint concerning students’ purchase intention on smartphones and assists marketing practitioners to better understand the use of celebrity endorsement.","PeriodicalId":398893,"journal":{"name":"ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127382914","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24191/abrij.v7i2.15007
Afiza Azura Mohamad Arshad, Azlin Shafinaz Mohamad Arshad, Zahariah Mohd Zin, A. Lubis, Putri Hana Najla Mohamed Haniffa
Financial management behavior encompasses of four main fields such as saving, expenditure, borrowing and investment. The purpose of this paper is to determine the driver that influences financial management behavior among Malaysian working adults. A survey questionnaire was distributed to 300 Malaysian working adults in three sectors which are the government sector, private sector and self-employed using convenience sampling. A total of 273 responses were collected and deemed usable. The findings of the study found that financial knowledge and financial attitude have a significant and positive relationship to financial management behaviour among Malaysian working adults while the locus of control has a negative relationship with financial management behavior among Malaysian working adults. Recommendations are put forth at the end of the study.
{"title":"Determining Drivers of Financial Management Behavior Among Working Adults In Malaysia","authors":"Afiza Azura Mohamad Arshad, Azlin Shafinaz Mohamad Arshad, Zahariah Mohd Zin, A. Lubis, Putri Hana Najla Mohamed Haniffa","doi":"10.24191/abrij.v7i2.15007","DOIUrl":"https://doi.org/10.24191/abrij.v7i2.15007","url":null,"abstract":"Financial management behavior encompasses of four main fields such as saving, expenditure, borrowing and investment. The purpose of this paper is to determine the driver that influences financial management behavior among Malaysian working adults. A survey questionnaire was distributed to 300 Malaysian working adults in three sectors which are the government sector, private sector and self-employed using convenience sampling. A total of 273 responses were collected and deemed usable. The findings of the study found that financial knowledge and financial attitude have a significant and positive relationship to financial management behaviour among Malaysian working adults while the locus of control has a negative relationship with financial management behavior among Malaysian working adults. Recommendations are put forth at the end of the study.","PeriodicalId":398893,"journal":{"name":"ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL","volume":"20 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120893186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24191/abrij.v7i2.14707
Atiela Amran, Intan Nurul ‘Ain Mohd Firdaus Kozako, A. Aminuddin, Hanitahaiza Aminuddin, I. Zakaria
Organizational Commitment is one of the main topics discuss in today’s working environment. Most of the scholar agreed that to make the employees highly commit to the organization, employees must have satisfaction with their work. Further study related to this area is still needed to identify the most important criteria to the specific industries. Hence, this study conducted a non-experimental study in which researchers investigated and analysed the relationship between organizational commitment and job satisfaction, in which focuses on continuance, normative, and affective commitment. There are 140 valid responses collected from three government agencies in Tanah Merah, Kelantan. Regression analysis were used for this study to identify the relationship between two variables. The result of descriptive statistics showed that continuance commitment represents the highest mean score for this study. Meanwhile, Organizational Commitment has a moderate, positive, and significant relationship towards job satisfaction (r=598, p<0.01). It can be concluded that most of the respondents used to have affective commitment towards the organization where they remain members and part of the organization. Findings of this study shed light on how to build a sustainable employee in government agencies. The researchers also suggest several recommendations for future research for this study.
{"title":"A study On Organizational Commitment and Job Satisfaction Among Employees at Selected Government Agencies in Kelantan","authors":"Atiela Amran, Intan Nurul ‘Ain Mohd Firdaus Kozako, A. Aminuddin, Hanitahaiza Aminuddin, I. Zakaria","doi":"10.24191/abrij.v7i2.14707","DOIUrl":"https://doi.org/10.24191/abrij.v7i2.14707","url":null,"abstract":"Organizational Commitment is one of the main topics discuss in today’s working environment. Most of the scholar agreed that to make the employees highly commit to the organization, employees must have satisfaction with their work. Further study related to this area is still needed to identify the most important criteria to the specific industries. Hence, this study conducted a non-experimental study in which researchers investigated and analysed the relationship between organizational commitment and job satisfaction, in which focuses on continuance, normative, and affective commitment. There are 140 valid responses collected from three government agencies in Tanah Merah, Kelantan. Regression analysis were used for this study to identify the relationship between two variables. The result of descriptive statistics showed that continuance commitment represents the highest mean score for this study. Meanwhile, Organizational Commitment has a moderate, positive, and significant relationship towards job satisfaction (r=598, p<0.01). It can be concluded that most of the respondents used to have affective commitment towards the organization where they remain members and part of the organization. Findings of this study shed light on how to build a sustainable employee in government agencies. The researchers also suggest several recommendations for future research for this study.","PeriodicalId":398893,"journal":{"name":"ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116072496","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24191/abrij.v7i2.14617
S. Ibrahim, Nurliyana Abas, N. Hashim, Syahrini Shawalluddin
This research aims to employ Apps in public speaking courses to facilitate OMT students’ learning process with simplified speech draft development versions. The Apps development was categorised into two divisions: (i) content and (ii) design and concept. Specifically, Apps content served to complement OMT students’ requirements while Apps design and concept encompassed interactive designs and waterfall models. Additionally, Analysis, Design, Development, Implementation, and Evaluation (ADDIE) and focus group discussion (FGD) were incorporated as research methodologies. Although App utilisation was presented in multiple educational courses, this study pioneered App development and implementation in the public speaking courses in line with non-communication (OMT ) student needs.
{"title":"The Infusion Speech Skeleton Application (Apps) Concept as A Teaching Medium for Office Management & Technology (OMT) Students","authors":"S. Ibrahim, Nurliyana Abas, N. Hashim, Syahrini Shawalluddin","doi":"10.24191/abrij.v7i2.14617","DOIUrl":"https://doi.org/10.24191/abrij.v7i2.14617","url":null,"abstract":"This research aims to employ Apps in public speaking courses to facilitate OMT students’ learning process with simplified speech draft development versions. The Apps development was categorised into two divisions: (i) content and (ii) design and concept. Specifically, Apps content served to complement OMT students’ requirements while Apps design and concept encompassed interactive designs and waterfall models. Additionally, Analysis, Design, Development, Implementation, and Evaluation (ADDIE) and focus group discussion (FGD) were incorporated as research methodologies. Although App utilisation was presented in multiple educational courses, this study pioneered App development and implementation in the public speaking courses in line with non-communication (OMT ) student needs.","PeriodicalId":398893,"journal":{"name":"ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125213521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24191/abrij.v7i2.15027
Rokiah Muda, Noor Liza Adnan, Wan Noor Hazlina Wan Jusoh, Rohana Yusoff
Performance Management (PM) system available nowadays mostly measures and appraises performance solely on outcomes of material aspects, while ignoring humanistic aspects leading to unfair employees’ performance appraisal. This concept paper aims to propose a PM model embedded with Islamic values which emphasizes that measuring and appraising performance should not only focus on outcomes, but also on effort exerted by the employees. Such measurement is seen as necessary as it will self-regulate employees to view work as an ‘ibadah’ which promotes self-supervision on the concept of ‘ihsan’ leading to highly ethical workforce. Previous literature, focusing on PM articles, especially those related to Islamic views, Islamic management, and related parts of al-Quran and Sunnah were reviewed. Combination of different viewpoints gives a rich source of knowledge to achieve the paper’s objective. Findings from the review are used to argue and propose an Islamic PM model believed to produce satisfied employees that is grounded on the tenet that PM should combine both materials and spiritual aspects. It should start with the selection of a right leader who ensures Islamic work culture (which are universally accepted) to first be created and embraced and to apply Maqasid al-Syariah in designing its PMS based on both materiality and spirituality aspects. This study contributes to new knowledge as it tries to extend limited available literature on this topic, especially on integrating effort together with outcomes in measuring and appraising employees’ performance, thus contribute to productive workers with better quality of work life.
{"title":"A Proposed Islamic Performance Measurement Model","authors":"Rokiah Muda, Noor Liza Adnan, Wan Noor Hazlina Wan Jusoh, Rohana Yusoff","doi":"10.24191/abrij.v7i2.15027","DOIUrl":"https://doi.org/10.24191/abrij.v7i2.15027","url":null,"abstract":"Performance Management (PM) system available nowadays mostly measures and appraises performance solely on outcomes of material aspects, while ignoring humanistic aspects leading to unfair employees’ performance appraisal. This concept paper aims to propose a PM model embedded with Islamic values which emphasizes that measuring and appraising performance should not only focus on outcomes, but also on effort exerted by the employees. Such measurement is seen as necessary as it will self-regulate employees to view work as an ‘ibadah’ which promotes self-supervision on the concept of ‘ihsan’ leading to highly ethical workforce. Previous literature, focusing on PM articles, especially those related to Islamic views, Islamic management, and related parts of al-Quran and Sunnah were reviewed. Combination of different viewpoints gives a rich source of knowledge to achieve the paper’s objective. Findings from the review are used to argue and propose an Islamic PM model believed to produce satisfied employees that is grounded on the tenet that PM should combine both materials and spiritual aspects. It should start with the selection of a right leader who ensures Islamic work culture (which are universally accepted) to first be created and embraced and to apply Maqasid al-Syariah in designing its PMS based on both materiality and spirituality aspects. This study contributes to new knowledge as it tries to extend limited available literature on this topic, especially on integrating effort together with outcomes in measuring and appraising employees’ performance, thus contribute to productive workers with better quality of work life.","PeriodicalId":398893,"journal":{"name":"ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121593342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24191/abrij.v7i2.15201
M. Mohammad, M. Majid, N. Ramdhan, Noorita Mohammad
The incidence of overweight and obesity has shown an increase in the last decade due to improper diet habits and imbalanced intake of healthy food. The situation could be prevented if the young consumers prefer healthy foods. Therefore, this study was aimed to explore the relationship of health consciousness, health values, and health orientation towards purchase intention of healthy food products in young consumers. An online survey was designed and distributed targeting university students in the peninsular of Malaysia. The result of the analysis showed that health values and health orientation indicated a significant relationship to influence the young consumer purchase intention toward healthy food. However, health consciousness showed no significant relationship. In these relations, advertising agencies and policymakers can use these findings to explore further the opportunities to cater to this young generation in the future.
{"title":"Factors Influencing the Purchase Intention of Young Consumers Towards Healthy Food Products in Malaysia","authors":"M. Mohammad, M. Majid, N. Ramdhan, Noorita Mohammad","doi":"10.24191/abrij.v7i2.15201","DOIUrl":"https://doi.org/10.24191/abrij.v7i2.15201","url":null,"abstract":"The incidence of overweight and obesity has shown an increase in the last decade due to improper diet habits and imbalanced intake of healthy food. The situation could be prevented if the young consumers prefer healthy foods. Therefore, this study was aimed to explore the relationship of health consciousness, health values, and health orientation towards purchase intention of healthy food products in young consumers. An online survey was designed and distributed targeting university students in the peninsular of Malaysia. The result of the analysis showed that health values and health orientation indicated a significant relationship to influence the young consumer purchase intention toward healthy food. However, health consciousness showed no significant relationship. In these relations, advertising agencies and policymakers can use these findings to explore further the opportunities to cater to this young generation in the future. ","PeriodicalId":398893,"journal":{"name":"ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132771888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24191/abrij.v7i2.12069
Siti Maziah Ab Rahman, Mariam Setapa, Mohd Hafeez Al-Amin Abdul Wahab, Ahmad Bukhari Mohd Yasin, Tengku Badariah Tengku Yahya, Nurul Ania Sazali
Innovation is important in enhancing the country's competitiveness and contributing to knowledge-based urban development. The development of innovation that focuses only on the economic perspective leads to the imbalance of development when there is a gap in economic growth and social development of society. The emergence of social innovation is a complement to corporate innovation that focuses only on profit. Thus, this article aims to highlight the strengths and weaknesses of social innovation in two countries which is Malaysia and Thailand. The findings show that both governments of Thailand and Malaysia have taken social innovations initiative as a serious matter by incorporating it as one important agenda in their economic planning and framework. However, besides of success stories discussed in this paper, there are also some weaknesses point out in this paper need to address seriously by the respected parties.
{"title":"A Social Innovation In Malaysia Vs Thailand: Strengths And Weaknesses","authors":"Siti Maziah Ab Rahman, Mariam Setapa, Mohd Hafeez Al-Amin Abdul Wahab, Ahmad Bukhari Mohd Yasin, Tengku Badariah Tengku Yahya, Nurul Ania Sazali","doi":"10.24191/abrij.v7i2.12069","DOIUrl":"https://doi.org/10.24191/abrij.v7i2.12069","url":null,"abstract":"Innovation is important in enhancing the country's competitiveness and contributing to knowledge-based urban development. The development of innovation that focuses only on the economic perspective leads to the imbalance of development when there is a gap in economic growth and social development of society. The emergence of social innovation is a complement to corporate innovation that focuses only on profit. Thus, this article aims to highlight the strengths and weaknesses of social innovation in two countries which is Malaysia and Thailand. The findings show that both governments of Thailand and Malaysia have taken social innovations initiative as a serious matter by incorporating it as one important agenda in their economic planning and framework. However, besides of success stories discussed in this paper, there are also some weaknesses point out in this paper need to address seriously by the respected parties.","PeriodicalId":398893,"journal":{"name":"ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134146546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24191/abrij.v7i2.14326
Yusri Huzaimi Mat Jusoh, F. A. Mansor, Siti Noor Azmawaty Abd Razak, Wan Nurul Basirah Wan Mohamad Noor
This study examines the relationship between tax knowledge, complexity and morale with the tax compliance behaviour among salaried group in Malaysia. A structured questionnaire were distributed to the private and government sector employees throughout Malaysia. The data analysis from 152 completed responses revealed that tax knowledge, complexity and morale proved to have significant influences on the tax compliance behaviour among salaried group. The findings of this study not only contribute to literature in exploring determinants that encourage voluntary compliance among the taxpayers under the Self-Assessment System (SAS) in Malaysia, they also provide insights to the governing bodies and the tax authorities of the needs to improve the current tax policy and merangka strategic movement in improving tax literacy among the taxpayers. This present study, however, has limitations due to the use of closed questionnaires that might not capture further information completely on the understanding of tax regulations and the factors causing non-compliance.
{"title":"The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia","authors":"Yusri Huzaimi Mat Jusoh, F. A. Mansor, Siti Noor Azmawaty Abd Razak, Wan Nurul Basirah Wan Mohamad Noor","doi":"10.24191/abrij.v7i2.14326","DOIUrl":"https://doi.org/10.24191/abrij.v7i2.14326","url":null,"abstract":"This study examines the relationship between tax knowledge, complexity and morale with the tax compliance behaviour among salaried group in Malaysia. A structured questionnaire were distributed to the private and government sector employees throughout Malaysia. The data analysis from 152 completed responses revealed that tax knowledge, complexity and morale proved to have significant influences on the tax compliance behaviour among salaried group. The findings of this study not only contribute to literature in exploring determinants that encourage voluntary compliance among the taxpayers under the Self-Assessment System (SAS) in Malaysia, they also provide insights to the governing bodies and the tax authorities of the needs to improve the current tax policy and merangka strategic movement in improving tax literacy among the taxpayers. This present study, however, has limitations due to the use of closed questionnaires that might not capture further information completely on the understanding of tax regulations and the factors causing non-compliance.","PeriodicalId":398893,"journal":{"name":"ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL","volume":"19 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132193919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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