Alwi, N. H.; Khan, B. N. A.; Osman, Z. 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. pijss 2023, 9, 133-148.