Motivation posture and tax compliance among small and medium enterprises in Kelantan during COVID-19 pandemic / Aslamaitulakma Mohamad

Many governments around the world are concerned about tax compliance. The topic of tax compliance has long been debated. Previous research has revealed that people have traditionally been reluctant to pay their taxes. According to the literature, the small-scale enterprises is a difficult party when...

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Main Author:	Mohamad, Aslamaitulakma
Format:	Thesis
Language:	English
Published:	2023
Subjects:	Small business Medium-sized business Tax accounting
Online Access:	https://ir.uitm.edu.my/id/eprint/77707/1/77707.pdf
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id	my-uitm-ir.77707
record_format	uketd_dc
spelling	my-uitm-ir.777072024-01-15T03:26:10Z Motivation posture and tax compliance among small and medium enterprises in Kelantan during COVID-19 pandemic / Aslamaitulakma Mohamad 2023 Mohamad, Aslamaitulakma Small business. Medium-sized business Tax accounting Many governments around the world are concerned about tax compliance. The topic of tax compliance has long been debated. Previous research has revealed that people have traditionally been reluctant to pay their taxes. According to the literature, the small-scale enterprises is a difficult party when it comes to paying taxes. Despite the fact that the number of Small and Medium Enterprises (SMEs) is increasing, tax revenue from this sector remains negligible. These SMEs face difficulties in keeping their businesses afloat during the pandemic due to factors such as government policy on movement control order, insufficient cash flow, and outmoded marketing techniques. As a result, the purpose of this research is to examine the relationship between motivation posture (commitment, capitulation, resistance, and disengagement) and tax compliance among Small and Medium Enterprises (SMEs) in Kelantan during Covid19 pandemic. The respondent comprised of 131 taxpayers who operate the small business. Using 22 items questionnaire devised by Braithwaite, a motivated posture (commitment, capitulation, resistance, and disengagement) was assessed, and taken directly from the research on evaluating tax compliance variables. The motivational stances of SMEs in Kelantan and tax compliance were surveyed using a google form questioned via WhatsApp, email, and hardcopy distribution. Statistical Package for the Social Sciences (SPSS) version 26 was used to analyse the data. The data analysis procedure was used to all of the respondent surveys. The results show that commitment, and engagement had a significant impact on tax compliance among SMEs in Kelantan during the pandemic, but not significant for capitulation and resistance. Respondents found it challenging to comprehend the function of the IRB, but they agreed to pay corporate tax properly. The results might be used to advise the IRB on how to boost tax incentives for SMEs, which would increase tax compliance and revenue collection for the government. 2023 Thesis https://ir.uitm.edu.my/id/eprint/77707/ https://ir.uitm.edu.my/id/eprint/77707/1/77707.pdf text en public masters Universiti Teknologi MARA, Kelantan Faculty of Accountancy Othman, Rani Diana
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Othman, Rani Diana
topic	Small business Medium-sized business Tax accounting
spellingShingle	Small business Medium-sized business Tax accounting Mohamad, Aslamaitulakma Motivation posture and tax compliance among small and medium enterprises in Kelantan during COVID-19 pandemic / Aslamaitulakma Mohamad
description	Many governments around the world are concerned about tax compliance. The topic of tax compliance has long been debated. Previous research has revealed that people have traditionally been reluctant to pay their taxes. According to the literature, the small-scale enterprises is a difficult party when it comes to paying taxes. Despite the fact that the number of Small and Medium Enterprises (SMEs) is increasing, tax revenue from this sector remains negligible. These SMEs face difficulties in keeping their businesses afloat during the pandemic due to factors such as government policy on movement control order, insufficient cash flow, and outmoded marketing techniques. As a result, the purpose of this research is to examine the relationship between motivation posture (commitment, capitulation, resistance, and disengagement) and tax compliance among Small and Medium Enterprises (SMEs) in Kelantan during Covid19 pandemic. The respondent comprised of 131 taxpayers who operate the small business. Using 22 items questionnaire devised by Braithwaite, a motivated posture (commitment, capitulation, resistance, and disengagement) was assessed, and taken directly from the research on evaluating tax compliance variables. The motivational stances of SMEs in Kelantan and tax compliance were surveyed using a google form questioned via WhatsApp, email, and hardcopy distribution. Statistical Package for the Social Sciences (SPSS) version 26 was used to analyse the data. The data analysis procedure was used to all of the respondent surveys. The results show that commitment, and engagement had a significant impact on tax compliance among SMEs in Kelantan during the pandemic, but not significant for capitulation and resistance. Respondents found it challenging to comprehend the function of the IRB, but they agreed to pay corporate tax properly. The results might be used to advise the IRB on how to boost tax incentives for SMEs, which would increase tax compliance and revenue collection for the government.
format	Thesis
qualification_level	Master's degree
author	Mohamad, Aslamaitulakma
author_facet	Mohamad, Aslamaitulakma
author_sort	Mohamad, Aslamaitulakma
title	Motivation posture and tax compliance among small and medium enterprises in Kelantan during COVID-19 pandemic / Aslamaitulakma Mohamad
title_short	Motivation posture and tax compliance among small and medium enterprises in Kelantan during COVID-19 pandemic / Aslamaitulakma Mohamad
title_full	Motivation posture and tax compliance among small and medium enterprises in Kelantan during COVID-19 pandemic / Aslamaitulakma Mohamad
title_fullStr	Motivation posture and tax compliance among small and medium enterprises in Kelantan during COVID-19 pandemic / Aslamaitulakma Mohamad
title_full_unstemmed	Motivation posture and tax compliance among small and medium enterprises in Kelantan during COVID-19 pandemic / Aslamaitulakma Mohamad
title_sort	motivation posture and tax compliance among small and medium enterprises in kelantan during covid-19 pandemic / aslamaitulakma mohamad
granting_institution	Universiti Teknologi MARA, Kelantan
granting_department	Faculty of Accountancy
publishDate	2023
url	https://ir.uitm.edu.my/id/eprint/77707/1/77707.pdf
_version_	1794191910125961216

Motivation posture and tax compliance among small and medium enterprises in Kelantan during COVID-19 pandemic / Aslamaitulakma Mohamad

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