The awareness of tax compliance among taxpayer of Inland Revenue Board Malaysia (IRBM): a case study of IRBM Johor Bahru / Irdarahayu Abidin, Jarinah Hitam@Adam & Zafirul Wahab

Taxation are well known as main revenues for any states in the world. Seeking to achieve a better compliance is a key target for all revenues authorities (OECD 2004). In most countries, the most important objective for governments is improving tax compliance with tax laws. Therefore, the need to ta...

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Main Authors:	Abidin, Irdarahayu, Hitam@Adam, Jarinah, Wahab, Zafirul
Format:	Thesis
Language:	English
Published:	2018
Subjects:	Tax collection Taxpayer compliance Tax consultants
Online Access:	https://ir.uitm.edu.my/id/eprint/46869/1/46869.pdf
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id	my-uitm-ir.46869
record_format	uketd_dc
spelling	my-uitm-ir.468692022-03-04T02:00:27Z The awareness of tax compliance among taxpayer of Inland Revenue Board Malaysia (IRBM): a case study of IRBM Johor Bahru / Irdarahayu Abidin, Jarinah Hitam@Adam & Zafirul Wahab 2018-07-08 Abidin, Irdarahayu Hitam@Adam, Jarinah Wahab, Zafirul Tax collection. Taxpayer compliance Tax consultants Taxation are well known as main revenues for any states in the world. Seeking to achieve a better compliance is a key target for all revenues authorities (OECD 2004). In most countries, the most important objective for governments is improving tax compliance with tax laws. Therefore, the need to tax literate and tax knowledge for taxpayers became more urgent to make taxpayers more compliant in future and the success of compliance in Self-Assessment System mainly depends on the full cooperation of taxpayers (Patt & Khin 2011). In Malaysia, taxation has been imposed since 1910. Tax revenues represent 51 % out of Malaysian government budget, but tax gap in Malaysia is 20% which means RM20 billion based on (2016) revenue collection. However, only 1.7 million (6%) are the actual taxpayers that pay tax for government treasury (PEMANDU 2011). Reports of IRBM in 2016 exposed tax collection from audit activities in 2015 to 2016 decrease from RM121,236 billion to RM 13,945 billion. This situation clearly indicates non-compliance with the tax is a continuing issue and needs to be urgently addressed by most tax administrators IRBM (Inland Revenue Board Malaysia 2016). Meanwhile in Johor the same situation happened where recorded by IRBM JB the current year collection is 44.03 billion. Thus, this study has identified the factor that influences tax compliance. This study also examined the impact of the factor to taxpayer and recommend the appropriate strategies to enhance the taxpayers by investigated the relationship between the independent variables and dependent variable. For objectives of the study, it has been found that there are significant level between independent variables and dependent variable. The findings of the research provide an added value to researcher to expand the same scope of study. Finally, the outcome of the study can contribute to the new ideas for IRBM Johor Bahru upholding their responsibility to make sure the tax payers comply with their tax payment. 2018-07 Thesis https://ir.uitm.edu.my/id/eprint/46869/ https://ir.uitm.edu.my/id/eprint/46869/1/46869.pdf text en public masters UiTM Cawangan Johor Kampus Pasir Gudang Faculty of Business and Management Miskam, Dr Zamri
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Miskam, Dr Zamri
topic	Tax collection Taxpayer compliance Tax consultants
spellingShingle	Tax collection Taxpayer compliance Tax consultants Abidin, Irdarahayu Hitam@Adam, Jarinah Wahab, Zafirul The awareness of tax compliance among taxpayer of Inland Revenue Board Malaysia (IRBM): a case study of IRBM Johor Bahru / Irdarahayu Abidin, Jarinah Hitam@Adam & Zafirul Wahab
description	Taxation are well known as main revenues for any states in the world. Seeking to achieve a better compliance is a key target for all revenues authorities (OECD 2004). In most countries, the most important objective for governments is improving tax compliance with tax laws. Therefore, the need to tax literate and tax knowledge for taxpayers became more urgent to make taxpayers more compliant in future and the success of compliance in Self-Assessment System mainly depends on the full cooperation of taxpayers (Patt & Khin 2011). In Malaysia, taxation has been imposed since 1910. Tax revenues represent 51 % out of Malaysian government budget, but tax gap in Malaysia is 20% which means RM20 billion based on (2016) revenue collection. However, only 1.7 million (6%) are the actual taxpayers that pay tax for government treasury (PEMANDU 2011). Reports of IRBM in 2016 exposed tax collection from audit activities in 2015 to 2016 decrease from RM121,236 billion to RM 13,945 billion. This situation clearly indicates non-compliance with the tax is a continuing issue and needs to be urgently addressed by most tax administrators IRBM (Inland Revenue Board Malaysia 2016). Meanwhile in Johor the same situation happened where recorded by IRBM JB the current year collection is 44.03 billion. Thus, this study has identified the factor that influences tax compliance. This study also examined the impact of the factor to taxpayer and recommend the appropriate strategies to enhance the taxpayers by investigated the relationship between the independent variables and dependent variable. For objectives of the study, it has been found that there are significant level between independent variables and dependent variable. The findings of the research provide an added value to researcher to expand the same scope of study. Finally, the outcome of the study can contribute to the new ideas for IRBM Johor Bahru upholding their responsibility to make sure the tax payers comply with their tax payment.
format	Thesis
qualification_level	Master's degree
author	Abidin, Irdarahayu Hitam@Adam, Jarinah Wahab, Zafirul
author_facet	Abidin, Irdarahayu Hitam@Adam, Jarinah Wahab, Zafirul
author_sort	Abidin, Irdarahayu
title	The awareness of tax compliance among taxpayer of Inland Revenue Board Malaysia (IRBM): a case study of IRBM Johor Bahru / Irdarahayu Abidin, Jarinah Hitam@Adam & Zafirul Wahab
title_short	The awareness of tax compliance among taxpayer of Inland Revenue Board Malaysia (IRBM): a case study of IRBM Johor Bahru / Irdarahayu Abidin, Jarinah Hitam@Adam & Zafirul Wahab
title_full	The awareness of tax compliance among taxpayer of Inland Revenue Board Malaysia (IRBM): a case study of IRBM Johor Bahru / Irdarahayu Abidin, Jarinah Hitam@Adam & Zafirul Wahab
title_fullStr	The awareness of tax compliance among taxpayer of Inland Revenue Board Malaysia (IRBM): a case study of IRBM Johor Bahru / Irdarahayu Abidin, Jarinah Hitam@Adam & Zafirul Wahab
title_full_unstemmed	The awareness of tax compliance among taxpayer of Inland Revenue Board Malaysia (IRBM): a case study of IRBM Johor Bahru / Irdarahayu Abidin, Jarinah Hitam@Adam & Zafirul Wahab
title_sort	awareness of tax compliance among taxpayer of inland revenue board malaysia (irbm): a case study of irbm johor bahru / irdarahayu abidin, jarinah hitam@adam & zafirul wahab
granting_institution	UiTM Cawangan Johor Kampus Pasir Gudang
granting_department	Faculty of Business and Management
publishDate	2018
url	https://ir.uitm.edu.my/id/eprint/46869/1/46869.pdf
_version_	1783734770695405568

The awareness of tax compliance among taxpayer of Inland Revenue Board Malaysia (IRBM): a case study of IRBM Johor Bahru / Irdarahayu Abidin, Jarinah Hitam@Adam & Zafirul Wahab

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