Most researchers would probably agree on subject matters that possess sensitive elements such as income, sex, religion and politics. These topics are believed to be relatively intrusive and inappropriate to some. The same goes to issues related to tax compliance and other pressing matters surrounding it. Thus, the purpose of this research is to probe areas related to tax compliance study that can be considered as sensitive. Depth interview was employed for this qualitative study to collect data. The interviews were conducted with 14 taxpayers from various age groups and social backgrounds. The findings were analysed based on the verbal responses recorded and transcribed from all participants in verbatim. Issues related to government and religions have resulted in intensed reactions by the respondents more so than other topics. This is evident in the verbal responses, physical reactions and emotions portrayed by the participants. There are two main constraints in the study which are the different race and religious faith between the researcher and participants and the small number of the subjects involved in this study. Topics related to government issues are seen to top the list in causing the most extreme reaction in respondents followed by questions on the role of religious values. Questions on other areas do not trigger much stir.
Allport, G. W. & Ross, M. (1967). Personal religious orientation and prejudice. Journal of Personality and Social Psychology, 5(4), 432-443.
Crawford, I. M. (1997). Marketing Research and Information Systems (Marketing & Agribusiness Texts). Rome: Food & Agriculture Organization of the United Nation.
Delener, N. (1990). An examination of the religious influences as predictors of consumer innovativeness. Journal of Midwest Marketing, 5(3), 167-178.
Dempsey, L., Dowling, M., Larkin, P. & Murphy, K. (2016). Sensitive interviewing in qualitative research. Research in Nursing & Health, 39, 480–490.
DiCicco-Bloom, B. & Crabtree, B. F. (2006). The qualitative research interview. Medical Education, 40, 314–321.
Dickson-Swift, V., James E. L. & Kippen, S. (2007). Doing sensitive research: what challenges do qualitative researchers face? Qualitative Research, 7(3), 327-353.
Elam, G. & Fenton, K. A. (2003). Researching sensitive issues and ethnicity: lessons from sexual health. Ethnicity and Health, 8(1), 15-27.
Elmir, R., Schmied, V., Jackson, D. & Wilkes, L. (2011). Interviewing people about potentially sensitive topics. Nurse Researcher, 19(1), 12-16.
Fielding, N. & Thomas, H. (2008). Qualitative interviewing. In N. Gilbert, (Ed.), Researching Social Life (pp. 245-265). London: Sage Publications.
Gall, M. D., Gall, J. P. & Borg, W. R. (2003). Educational Research: An Introduction. Boston: Allyn and Bacon.
Hitchcock, G. & Hughes, D. (1989). Research and the Teacher: A Qualitative Introduction to School-based Research. London: Routledge.
Jepson, M., Abbott, D. & Hastie, J. (2015). This is another personal question: Research interviews and discussing sensitive issues with men with life-limiting conditions. International Journal of Men’s Health, 14(3), 273-286.
Khairuldin, W. M., Embong, A. H., Anas, W. N., Ismail, D., Ibrahim, I. & Fauzi, N. (2017). Freedom of speech: a comparative study between Islam and Malaysian laws. International Journal of Academic Research in Business and Social Sciences, 7(2), 908-915.
Kirchler, E., Maciejovsky, B. & Schneider, F., (2003). Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter? Journal of Economic Psychology, 24(4), 535–553.
Kirchler, E., & Wahl, I. (2010). Tax compliance inventory: Tax-I voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion. Journal of Economic Psychology, 31(3), 331-346.
Lee, H. G. (2000). Ethic Relations in Peninsular Malaysia: The Cultural and Economics Dimensions. Singapore: Institute of Southeast Asian Studies.
Lee, R. M. (1993). Doing Research on Sensitive Topics. Newbury Park, CA: Sage Publications.
Lozza, E., Kastlunger, B., Tagliabue, S. & Kirchler, E. (2013). The relationship between political ideology and attitudes toward tax compliance: The case of Italian taxpayers. Journal of Social and Political Psychology, 1(1), 51–73.
Marshall, B., Cardon, P., Poddar, A. & Fontenot, R. (2013). Does sample size matter in qualitative research? : A review of qualitative interviews in IS research. Journal of Computer Information Systems, 54(1), 11-22.
Merriam, S. B., (2009). Qualitative Research: A Guide to Design and Implementation, San Francisco, CA: Jossey-Bass.
Muda, W. A. (1996). Keadilan sosial dan kebebasan bersuara rukun negara maju. In A. Bahari & C. Muzaffar (Eds.), Keadilan Sosial, Kuala Lumpur: Institut Kajian Dasar (IKD).
Neale, J., Allen, D., & Coombes, L. (2005). Qualitative research methods within the addictions. Addiction, 100(11), 1584-1593.
Nuno, A. & St. John, F. A. (2015). How to ask sensitive questions in conservation: A review of specialized questioning techniques. Biological Conservation, 189, 5–15.
Oltmann, S. M. (2016). Qualitative Interviews: A Methodological Discussion of the Interviewer and Respondent Contexts. Forum: Qualitative Social Research, 17(2). Retrieved from http://www.qualitative-research.net/index.php/fqs/article/view/2551/3998.
Orb, A., Eisenh
Allport, G. W. & Ross, M. (1967). Personal religious orientation and prejudice. Journal of Personality and Social Psychology, 5(4), 432-443.
Crawford, I. M. (1997). Marketing Research and Information Systems (Marketing & Agribusiness Texts). Rome: Food & Agriculture Organization of the United Nation.
Delener, N. (1990). An examination of the religious influences as predictors of consumer innovativeness. Journal of Midwest Marketing, 5(3), 167-178.
Dempsey, L., Dowling, M., Larkin, P. & Murphy, K. (2016). Sensitive interviewing in qualitative research. Research in Nursing & Health, 39, 480–490.
DiCicco-Bloom, B. & Crabtree, B. F. (2006). The qualitative research interview. Medical Education, 40, 314–321.
Dickson-Swift, V., James E. L. & Kippen, S. (2007). Doing sensitive research: what challenges do qualitative researchers face? Qualitative Research, 7(3), 327-353.
Elam, G. & Fenton, K. A. (2003). Researching sensitive issues and ethnicity: lessons from sexual health. Ethnicity and Health, 8(1), 15-27.
Elmir, R., Schmied, V., Jackson, D. & Wilkes, L. (2011). Interviewing people about potentially sensitive topics. Nurse Researcher, 19(1), 12-16.
Fielding, N. & Thomas, H. (2008). Qualitative interviewing. In N. Gilbert, (Ed.), Researching Social Life (pp. 245-265). London: Sage Publications.
Gall, M. D., Gall, J. P. & Borg, W. R. (2003). Educational Research: An Introduction. Boston: Allyn and Bacon.
Hitchcock, G. & Hughes, D. (1989). Research and the Teacher: A Qualitative Introduction to School-based Research. London: Routledge.
Jepson, M., Abbott, D. & Hastie, J. (2015). This is another personal question: Research interviews and discussing sensitive issues with men with life-limiting conditions. International Journal of Men’s Health, 14(3), 273-286.
Khairuldin, W. M., Embong, A. H., Anas, W. N., Ismail, D., Ibrahim, I. & Fauzi, N. (2017). Freedom of speech: a comparative study between Islam and Malaysian laws. International Journal of Academic Research in Business and Social Sciences, 7(2), 908-915.
Kirchler, E., Maciejovsky, B. & Schneider, F., (2003). Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter? Journal of Economic Psychology, 24(4), 535–553.
Kirchler, E., & Wahl, I. (2010). Tax compliance inventory: Tax-I voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion. Journal of Economic Psychology, 31(3), 331-346.
Lee, H. G. (2000). Ethic Relations in Peninsular Malaysia: The Cultural and Economics Dimensions. Singapore: Institute of Southeast Asian Studies.
Lee, R. M. (1993). Doing Research on Sensitive Topics. Newbury Park, CA: Sage Publications.
Lozza, E., Kastlunger, B., Tagliabue, S. & Kirchler, E. (2013). The relationship between political ideology and attitudes toward tax compliance: The case of Italian taxpayers. Journal of Social and Political Psychology, 1(1), 51–73.
Marshall, B., Cardon, P., Poddar, A. & Fontenot, R. (2013). Does sample size matter in qualitative research? : A review of qualitative interviews in IS research. Journal of Computer Information Systems, 54(1), 11-22.
Merriam, S. B., (2009). Qualitative Research: A Guide to Design and Implementation, San Francisco, CA: Jossey-Bass.
Muda, W. A. (1996). Keadilan sosial dan kebebasan bersuara rukun negara maju. In A. Bahari & C. Muzaffar (Eds.), Keadilan Sosial, Kuala Lumpur: Institut Kajian Dasar (IKD).
Neale, J., Allen, D., & Coombes, L. (2005). Qualitative research methods within the addictions. Addiction, 100(11), 1584-1593.
Nuno, A. & St. John, F. A. (2015). How to ask sensitive questions in conservation: A review of specialized questioning techniques. Biological Conservation, 189, 5–15.
Oltmann, S. M. (2016). Qualitative Interviews: A Methodological Discussion of the Interviewer and Respondent Contexts. Forum: Qualitative Social Research, 17(2). Retrieved from http://www.qualitative-research.net/index.php/fqs/article/view/2551/3998.
Orb, A., Eisenh
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