Moslem Taxpayers’ compliance behavior in Malaysia

This study investigates Moslem taxpayers' behavior in relation to the concept of Islam, the theory of planned behavior (TPB) and cognitive social theory (CST). Tax is an important issue for the country's development. It is an obligation for its citizens to pay taxes. Therefore, The taxpayers' behavior is one of self-assessment for Moslems in fulfilling their responsibility as good citizenships. The study used data obtained from purposive sampling of taxpayers in all Malaysian states (N=285). Findings showed that taxpayer compliance behavior is directly determined by its intention (niyyah). In the meanwhile, findings showed that morale (akhlaq), subjective norms and tax behavior control did not affect tax compliance behavior directly. This result indicated that the behavior of taxpayers is always influenced by the concept of Islamic thinking, which is, behavior is determined by its intention (niyyah). A sincere and right intention (niyyah) will guide taxpayers to real action. These concrete actions will bring benefits to themselves, others and especially to state development. Intention (niyyah) is determined by morale (akhlaq) and control of tax behavior. These findings represent that individuals in the intention (niyyah) of tax behavior will be influenced by the condition of their soul. Morale (akhlaq)are representations of Islamic values. Morale (akhlaq) will be formed in the soul of a Muslim if there is a balance of the power of science, the power of controlling lust and lust that has been educated by religion and minds.