E-Filing Readability and Taxpayer’s Understanding
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2018, Vol 8, Issue 10
Abstract
Readability of the electronic Filing or e-Filing is vital to influencing voluntary compliance among individual taxpayers. Conceptually, the e-Filing should be easily understood and comprehended by various education levels of taxpayers. The quality of language used and comprehensible meaning are important to meet the competency of taxpayers. Unfortunately, the complexity of the e-Filing has a potential for non-compliance behaviour. Taxpayers who are not competent to carry out their tax filing will have frustration and confusion during the filing process. Excessive complexity in the tax law may have negative consequences on taxpayers’ voluntary compliance. Therefore, this study aims to measure the e-Filing readability level and match it with individual taxpayers’ understanding. It is important to identify the knowledge gap of the taxation system and what exactly taxpayers understand. To measure the e-Filing readability, Flesch Reading Ease Readability (FRES) and Flesch–Kincaid Grade Level Readability (F-KGL) will be used. In order to measure individual taxpayers’ understanding, thus the survey of five-point Likert scales has been conducted. To coordinate the readability of the e-Filing document and taxpayers’ understanding of the e-Filing based on the survey (mean score), the different scales will be synchronised into three scales; low, medium, and high understanding.
Authors and Affiliations
SitiNorfazlina Yusoff, Saidatulakmal Mohd
Keywords
Related Articles
- EP ID EP573565
- DOI 10.6007/IJARBSS/v8-i10/5273
- Views 63
- Downloads 0
What is Shariah Compliant Hospital Criteria and Scope?
SIRIM has endorsed a new guideline for a Quality Management System from Islamic perspective, MS1900:2014 certification for a Shariah Compliant Hospital standard requirement. Since Shariah Compliant Hospital is a new indu...
Library Therapeutic Landscape Quality Approaches in Public Libraries: A Pilot Study
Consideration of user satisfaction should be the main business in the public libraries business. It serves as evaluating benchmarks on the library performance. Satisfaction is depends, it could be the overall library as...
Problems Faced By the Pondok Institutions in Funding Development
Most pondok institutions in Malaysia are confronting financial issues. The main financial resources for these ‘hut institutions’ are still dependent on the contributions made by the society like zakat, waqaf, infaq and d...
Exploring Moral Thinking Using Videos in Flipped Classroom
In the advent of technology, over loaded of information often mislead the moral thinking of an individual. Moral thinking needs to be aligned with proper teaching in the classroom. Therefore, active learning is an import...
Readers’ Preferences for Print and Online Newspapers in Northwestern Nigeria
Print newspaper circulation declines as the online versions are available for free. This study determines the extent of readership preferences for both print and online newspapers in northwestern Nigeria. Daily Trust, be...