• Azwanis Binti Azemi Kolej Universiti Poly Tech MARA & Universiti Kebangsaan Malaysia
  • Mohd Rizal Palil Universiti Kebangsaan Malaysia
  • Amizawati Mohd Amir Universiti Kebangsaan Malaysia
  • Suzana Muhammad Said Universiti Kebangsaan Malaysia


Tax fairness has been used as one of the important determinants for tax compliance. Good perception of tax fairness would encourage taxpayers to comply with tax law to avoid in unreported and unpaid revenue to the government. Individual taxpayers are required to pay income tax, and they may engage with tax professionals for their tax computation. This situation motivates this study to look into further dimensions of tax fairness by looking at tax professionals’ perception as they are the important people to consult and give advice on tax matters. The main objective of this study is to propose the dimensions of individual tax fairness based on tax professionals’ perceptions in Malaysia, and secondly, is to summarize prior studies on propose dimensions of individual tax fairness that used similar measurement. Survey questionnaires were distributed at two tax conferences held in Kuala Lumpur, and the final data, 208 responses, were analysed by exploratory factor analysis (EFA) for objective one. The results indicated that tax professionals identified six dimensions of tax fairness, and regardless of developed or developing countries, the numbers of dimensions of tax fairness could be identified more depending on the level of individuals’ tax practice and knowledge.
Apr 30, 2020
How to Cite
AZEMI, Azwanis Binti et al. INDIVIDUAL TAX FAIRNESS IN DEVELOPING COUNTRY: PERCEPTIONS AMONG MALAYSIAN TAX PROFESSIONALS. Management & Accounting Review (MAR), [S.l.], v. 19, n. 1, p. 49-72, apr. 2020. ISSN 2550-1895. Available at: <>. Date accessed: 01 dec. 2022. doi: