Tax professionals' perceptions on Malaysian HNWIs' compliance behaviour.

Documented evidence has shown that a significant number of high net worth individuals (HNWIs) whose contribution accounted for more than 11% of personal income tax collections have been caught in tax malfeasance over the period of 2009-2013 through IRBM tax audits. Therefore, this article examines the influence of probability of detection, perceived severity of punishment, political affiliation, role of tax professionals, conditional cooperation, and vertical fairness on HNWIs' noncompliance behaviour. Survey questionnaires were administered among tax professionals, and data was analysed using PLS software. The results reveal that the probability of detection, severity of punishment, political affiliation and role of tax professionals have a significant influence on tax non-compliance behaviour among HNWIs. [ABSTRACT FROM AUTHOR]