Faktor-faktor penentu ketidakpatuhan cukai di kalangan individu berpendapatan tinggi di Malaysia

The importance of taxpayers who are categorized as High Net Worth Individuals (HNWI) in generating national income is undeniable. Although the number of HNWI in Malaysia is small, the income tax revenue contributed by this group is high. Nevertheless, statistical evidence shows that the Inland Reven...

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Main Author:	Jaffar, Tukiran
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/10769/1/s827747_01.pdf https://etd.uum.edu.my/10769/2/s827747_02.pdf
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id	my-uum-etd.10769
record_format	uketd_dc
spelling	my-uum-etd.107692023-11-26T02:56:00Z Faktor-faktor penentu ketidakpatuhan cukai di kalangan individu berpendapatan tinggi di Malaysia 2022 Jaffar, Tukiran Sulaiman, Aryati Juliana Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy HF5601-5689 Accounting HJ4771.6 Income Tax. Tax Returns. The importance of taxpayers who are categorized as High Net Worth Individuals (HNWI) in generating national income is undeniable. Although the number of HNWI in Malaysia is small, the income tax revenue contributed by this group is high. Nevertheless, statistical evidence shows that the Inland Revenue Board of Malaysia (IRBM) is facing problem of tax noncompliance among HNWI. Tax non-compliance among this group will not only reduce government revenue collection which will affect the country's planning on development and management, but also affect the quality of life of the people, especially for the low-income group in an unbalanced economic environment. Despite its importance, little has been focused on the issue of tax non-compliance among HNWI. Therefore, this study takes the initiative to empirically investigate the factors that contribute to tax non-compliance among HNWI. This study applies Deterence Theory to determine whether factors such as tax rates, penalty rates, sources of income and the appointment of taxation practitioners have a relationship with tax non-compliance among HNWI in Malaysia. In this study, actual data from HNWI in Malaysia that were audited by IRBM for the year of assessment 2019 were used. Multiple regression techniques were used to analyse the data. The findings revealed that only the tax rate has no relationship, whereas the penalty rate, source of income, and appointment of taxation practitioners all have a relationship in influencing tax noncompliance among Malaysian HNWI. These findings have important implications for academics and the government, particularly IRBM, in developing the best strategy for designing an effective and efficient tax compliance programme among Malaysia's HNWI. 2022 Thesis https://etd.uum.edu.my/10769/ https://etd.uum.edu.my/10769/1/s827747_01.pdf text eng 2025-10-06 staffonly https://etd.uum.edu.my/10769/2/s827747_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Sulaiman, Aryati Juliana
topic	HF5601-5689 Accounting HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting HF5601-5689 Accounting Jaffar, Tukiran Faktor-faktor penentu ketidakpatuhan cukai di kalangan individu berpendapatan tinggi di Malaysia
description	The importance of taxpayers who are categorized as High Net Worth Individuals (HNWI) in generating national income is undeniable. Although the number of HNWI in Malaysia is small, the income tax revenue contributed by this group is high. Nevertheless, statistical evidence shows that the Inland Revenue Board of Malaysia (IRBM) is facing problem of tax noncompliance among HNWI. Tax non-compliance among this group will not only reduce government revenue collection which will affect the country's planning on development and management, but also affect the quality of life of the people, especially for the low-income group in an unbalanced economic environment. Despite its importance, little has been focused on the issue of tax non-compliance among HNWI. Therefore, this study takes the initiative to empirically investigate the factors that contribute to tax non-compliance among HNWI. This study applies Deterence Theory to determine whether factors such as tax rates, penalty rates, sources of income and the appointment of taxation practitioners have a relationship with tax non-compliance among HNWI in Malaysia. In this study, actual data from HNWI in Malaysia that were audited by IRBM for the year of assessment 2019 were used. Multiple regression techniques were used to analyse the data. The findings revealed that only the tax rate has no relationship, whereas the penalty rate, source of income, and appointment of taxation practitioners all have a relationship in influencing tax noncompliance among Malaysian HNWI. These findings have important implications for academics and the government, particularly IRBM, in developing the best strategy for designing an effective and efficient tax compliance programme among Malaysia's HNWI.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Jaffar, Tukiran
author_facet	Jaffar, Tukiran
author_sort	Jaffar, Tukiran
title	Faktor-faktor penentu ketidakpatuhan cukai di kalangan individu berpendapatan tinggi di Malaysia
title_short	Faktor-faktor penentu ketidakpatuhan cukai di kalangan individu berpendapatan tinggi di Malaysia
title_full	Faktor-faktor penentu ketidakpatuhan cukai di kalangan individu berpendapatan tinggi di Malaysia
title_fullStr	Faktor-faktor penentu ketidakpatuhan cukai di kalangan individu berpendapatan tinggi di Malaysia
title_full_unstemmed	Faktor-faktor penentu ketidakpatuhan cukai di kalangan individu berpendapatan tinggi di Malaysia
title_sort	faktor-faktor penentu ketidakpatuhan cukai di kalangan individu berpendapatan tinggi di malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2022
url	https://etd.uum.edu.my/10769/1/s827747_01.pdf https://etd.uum.edu.my/10769/2/s827747_02.pdf
_version_	1783729428170276864

Faktor-faktor penentu ketidakpatuhan cukai di kalangan individu berpendapatan tinggi di Malaysia

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