A Study of Tax Authority Information Assistance in Malaysia: Determinants of Its Usage and Impacts on Tax Compliance

Abstract

This study examines the use of tax authority information assistance among Malaysian self-lodgers. Specifically, it examines the elements associated with its usage and its significance for tax compliance. Data was collected using a mixed-methods approach. The survey data was analysed using SPSS while interviews were manually analysed. The results suggested and threat coping appraisals as significant in motivating the use of information assistance. Additionally, the use of information assistance is associated with administrative compliance.