A Study on the Relationship between an Individual’s Personality and Tax Compliance
Kavitha Arunasalam

Kavitha Arunasalam, Working, School of Accounting and Finance, Asia Pacific University of Technology and Innovation, Malaysia.
Manuscript received on 04 February 2019 | Revised Manuscript received on 17 February 2019 | Manuscript Published on 19 February 2019 | PP: 41-46 | Volume-7 Issue-5S January 2019 | Retrieval Number: ES2123017519/19©BEIESP
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: The issue of tax compliance has been studied widely from various field of study yet, tax non-compliance is still a problem for not only Malaysia, but for most of the countries around the world. Economy and non-economy factors of tax non-compliance has been studied; still minimal focus has been given on how personality impact the attitude of tax compliance. This study is conducted by the researcher to observe the pattern of tax compliance from the perspective of employees in Kuala Lumpur. The researcher has incorporated the element of personality from the Big Five Personality Traits to identify how does an individual personality effects compliance decision. The researcher conducted this study through a qualitative research mode where the researcher used the Big Five Inventory traits to identify the personality of the taxpayers. Taxpayers weregrouped according to personality and taxpayer’s extend towards tax compliance analyzed using a set of interview questions. This study indicates that there were relationship between personality and compliance where a group of personality choose to perceive tax compliance as not necessary since they are not aware of their tax obligations. The result from this study provides specific insights to the policymakers on how an individual’s personality is associated with tax compliance and enable them to implement suitable strategies to minimize non-compliance by designing tax awareness programs according to an individual’s personality.
Keywords: Tax Compliance, Personality, Big Five Personality Traits.
Scope of the Article: e-governance, e-Commerce, e-business, e-Learning