Behavioral Intention of Tax Non-Compliance among Sole-Proprietors in Malaysia
Dr Oh Teik Hai, Lim Meng See

Abstract
The primary objective of this research is to examine whether the tax and account preparer influences the sole-proprietor behavioural tax non-compliance intention. This is done by using the Theory of Reasoned Action Model proposed by Fishbein and Ajzen (1975). Mailing survey questionnaires were mailed to 515 sole-proprietors using simple random sampling method from listing of a local Business Information Directory. Only 196 responded i.e. 38 per cent response rate. The results showed that Attitudinal variables (attitude towards future expected tax cost and attitude towards fairness of tax system), Subjective norms variables (unapproved tax preparer and unapproved account preparer) and Demographic variables (Gender and Age) were found to have a positive relationship on the sole-proprietors behavioural tax non-compliance intention. These attitudinal and subjective norms variables were also found to produce higher Correlation Coefficient R value in the belief-importance model when compared to the belief-only model. Thus, the belief-importance model has a higher predictive model for tax non compliance when compared to the belief-only model. On the other hand, the disaggregative model has a higher R² value than the aggregative (summative model). This would, thus, imply that the disaggregative model is a higher predictive model for tax non compliance when compared to the aggregative (summative model).This research had developed a model called “the extension of the Theory of Reasoned Action”.

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