Alwi, N.H., Khan, B.N.A. and Osman, Z. 2023. INTENTION TO PARTICIPATE IN TAX EVASION: A SURVEY OF ACCOUNTING AND NON-ACCOUNTING BACKGROUND EMPLOYEES: Received: 14th February 2023; Revised: 16th June 2023, 22nd June 2023; Accepted: 24th June 2023. PEOPLE: International Journal of Social Sciences. 9, 2 (Aug. 2023), 133–148. DOI:https://doi.org/10.20319/pijss.2023.92.133148.