TAX COMPLIANCE FROM ISLAMIC, CHRISTIANITY, BUDDHISM AND HINDUISM PERSPECTIVES

Abstract

Taxation is one of the important source of revenue of a country. As tax revenue is deem important towards the Malaysian economy, number of studies has been undertaken to understand the issue of non-compliance. Although the studies of tax compliance has been widely researched from various aspects, there are still limited studies that examined tax compliance from religious viewpoints. This paper, therefore, aims to explore the issue of tax compliance from the viewpoints of the four major religion in Malaysia, that is Islam, Christianity, Buddhism and Hinduism. A review of the past studies is presented in this paper and it can be concluded that there are different views with regards to tax compliance from Islamic and Christianity perspectives. While there is only one study that analyze tax compliance from Buddhism and Hinduism viewpoints, therefore limited comparison can be made.