The Influence of Normative Beliefs on Tax-Payers Attitude and Voluntary Tax Compliance Intention


  • Ang Leng Soon Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
  • Chek Derashid Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
  • Zainol Bidin Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia



Voluntary Tax Compliance, Theory of Reasoned Action (TRA)


As technology advances, individuals will utilise the gadgets in their daily processes. However, individuals may still require views from their peers and other people surrounding in making decisions. The views formed would affect the individual’s attitude towards their actions. This study was administered to understand the influence of normative belief on taxpayers’ attitude towards voluntary tax compliance intention using the Theory of Reasoned Action (TRA). A total of 311 responses were obtained from the survey conducted remotely online, which was analysed using Smart PLS 3.0 software. The attitude (ATT) construct was decomposed into several dimensions of general tax filing knowledge, compatibility, perceived ease of use, perceived usefulness, and subjective norm. Interestingly, the study found that normative belief, which was measured using the dimension of the subjective norm, has a significant influence on attitude. Similarly, it was found that general tax filing knowledge does significantly influence attitude. However, the dimensions of compatibility, perceived ease of use, and perceived usefulness were found to be insignificant. In conclusion, the study recognises that technologies play an essential role in individuals’ attitude on tax compliance. Nevertheless, the views of peers and tax knowledge do have an impact on taxpayers regardless of the compatibility and usefulness of the systems when it comes to the voluntary tax compliance intention.


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How to Cite

Soon, A. L., Derashid, C., & Bidin, Z. (2020). The Influence of Normative Beliefs on Tax-Payers Attitude and Voluntary Tax Compliance Intention. Indian-Pacific Journal of Accounting and Finance, 4(1), 33–43.



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