Selangor licensees’ compliance behaviour towards the payment of local sales tax to the royal Malaysian Customs Department / Mohd Azahari Abdul Samad

The objective of this study is to determine whether the licensees’ tax knowledge, sense of responsibility, time management and intention to evade tax have an impact on their local sales tax payment to the Royal Malaysian Customs Department. The major finding of the research has shown that most of th...

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Main Author: Abdul Samad, Mohd Azahari
Format: Thesis
Language:English
Published: 2014
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/14014/1/TM_MOHD%20AZAHARI%20ABDUL%20SAMAD%20AC%2014_5.pdf
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spelling my-uitm-ir.140142022-03-30T06:02:08Z Selangor licensees’ compliance behaviour towards the payment of local sales tax to the royal Malaysian Customs Department / Mohd Azahari Abdul Samad 2014-07 Abdul Samad, Mohd Azahari Tax accounting The objective of this study is to determine whether the licensees’ tax knowledge, sense of responsibility, time management and intention to evade tax have an impact on their local sales tax payment to the Royal Malaysian Customs Department. The major finding of the research has shown that most of the respondents were paid the high amount of local sales tax per year. Next, findings on licensees’ behaviour such as tax knowledge, sense of responsibility, time management and intention to evade tax have shown the positive, high and good relationship with the tax payment in general.In conclusion, the result of this study indicates that only positive and good behaviours among the licensees such as their tax knowledge and sense of responsibility can give the big impact and encourage to the high tax payment. 2014-07 Thesis https://ir.uitm.edu.my/id/eprint/14014/ https://ir.uitm.edu.my/id/eprint/14014/1/TM_MOHD%20AZAHARI%20ABDUL%20SAMAD%20AC%2014_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy Nawawi, Anuar (Dr.)
institution Universiti Teknologi MARA
collection UiTM Institutional Repository
language English
advisor Nawawi, Anuar (Dr.)
topic Tax accounting
spellingShingle Tax accounting
Abdul Samad, Mohd Azahari
Selangor licensees’ compliance behaviour towards the payment of local sales tax to the royal Malaysian Customs Department / Mohd Azahari Abdul Samad
description The objective of this study is to determine whether the licensees’ tax knowledge, sense of responsibility, time management and intention to evade tax have an impact on their local sales tax payment to the Royal Malaysian Customs Department. The major finding of the research has shown that most of the respondents were paid the high amount of local sales tax per year. Next, findings on licensees’ behaviour such as tax knowledge, sense of responsibility, time management and intention to evade tax have shown the positive, high and good relationship with the tax payment in general.In conclusion, the result of this study indicates that only positive and good behaviours among the licensees such as their tax knowledge and sense of responsibility can give the big impact and encourage to the high tax payment.
format Thesis
qualification_name Master of Philosophy (M.Phil.)
qualification_level Master's degree
author Abdul Samad, Mohd Azahari
author_facet Abdul Samad, Mohd Azahari
author_sort Abdul Samad, Mohd Azahari
title Selangor licensees’ compliance behaviour towards the payment of local sales tax to the royal Malaysian Customs Department / Mohd Azahari Abdul Samad
title_short Selangor licensees’ compliance behaviour towards the payment of local sales tax to the royal Malaysian Customs Department / Mohd Azahari Abdul Samad
title_full Selangor licensees’ compliance behaviour towards the payment of local sales tax to the royal Malaysian Customs Department / Mohd Azahari Abdul Samad
title_fullStr Selangor licensees’ compliance behaviour towards the payment of local sales tax to the royal Malaysian Customs Department / Mohd Azahari Abdul Samad
title_full_unstemmed Selangor licensees’ compliance behaviour towards the payment of local sales tax to the royal Malaysian Customs Department / Mohd Azahari Abdul Samad
title_sort selangor licensees’ compliance behaviour towards the payment of local sales tax to the royal malaysian customs department / mohd azahari abdul samad
granting_institution Universiti Teknologi MARA
granting_department Faculty of Accountancy
publishDate 2014
url https://ir.uitm.edu.my/id/eprint/14014/1/TM_MOHD%20AZAHARI%20ABDUL%20SAMAD%20AC%2014_5.pdf
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