Factor affecting tax compliance among online business SMEs
This study aims to examine the level of tax compliance among online business in Malaysia who conduct business at the micro level SMEs. This qualitative study was conducted to obtain an in-depth view from online traders in the sole proprietorship category in Malaysia. This studyuses factors that are...
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2022
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my-uum-etd.107752023-11-26T06:44:32Z Factor affecting tax compliance among online business SMEs 2022 Ismail, Amir Salim Abdul Hamid, Fathilatul Zakimi College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. This study aims to examine the level of tax compliance among online business in Malaysia who conduct business at the micro level SMEs. This qualitative study was conducted to obtain an in-depth view from online traders in the sole proprietorship category in Malaysia. This studyuses factors that are often used to see the level of tax compliance, namely tax knowledge, tax compliance costs, tax complexity and poor record keeping. Five sole proprietor category onlinebusiness who run micro businesses around the Klang Valley were selected as a study sample and telephone interviews were used as research instruments. As a result of the findings of the study, it can be concluded that the respondents have basic tax knowledge and they hope that this knowledge of taxation can be provided more to businesses or taxpayers who are new to submitting tax forms for the first time. Basically, the cost of tax compliance and tax complexity is still acceptable to them and the role of tax agent helps them is undeniable. For the poor records keeping, respondents expect a simple and easy-to-practice mechanism to be found in order to facilitate their taxation affairs and at the same time smoothen the affairs of tax audits on them. Additional research is recommended to examine current taxation education to see the level of effectiveness of such education on sole proprietors who run online businesses compliance. 2022 Thesis https://etd.uum.edu.my/10775/ https://etd.uum.edu.my/10775/1/s827746_01.pdf text eng 2025-10-06 validuser https://etd.uum.edu.my/10775/2/s827746_02.pdf text eng public other masters Universiti Utara Malaysia |
| institution |
Universiti Utara Malaysia |
| collection |
UUM ETD |
| language |
eng eng |
| advisor |
Abdul Hamid, Fathilatul Zakimi |
| topic |
HJ4771.6 Income Tax Tax Returns. |
| spellingShingle |
HJ4771.6 Income Tax Tax Returns. Ismail, Amir Salim Factor affecting tax compliance among online business SMEs |
| description |
This study aims to examine the level of tax compliance among online business in Malaysia who conduct business at the micro level SMEs. This qualitative study was conducted to obtain an in-depth view from online traders in the sole proprietorship category in Malaysia. This studyuses factors that are often used to see the level of tax compliance, namely tax knowledge, tax compliance costs, tax complexity and poor record keeping. Five sole proprietor category onlinebusiness who run micro businesses around the Klang Valley were selected as a study sample and telephone interviews were used as research instruments. As a result of the findings of the study, it can be concluded that the respondents have basic tax knowledge and they hope that this knowledge of taxation can be provided more to businesses or taxpayers who are new to submitting tax forms for the first time. Basically, the cost of tax compliance and tax complexity is still acceptable to them and the role of tax agent helps them is undeniable. For the poor records keeping, respondents expect a simple and easy-to-practice mechanism to be found in order to facilitate their taxation affairs and at the same time smoothen the affairs of tax audits on them. Additional research is recommended to examine current taxation education to see the level of effectiveness of such education on sole proprietors who run online businesses compliance. |
| format |
Thesis |
| qualification_name |
other |
| qualification_level |
Master's degree |
| author |
Ismail, Amir Salim |
| author_facet |
Ismail, Amir Salim |
| author_sort |
Ismail, Amir Salim |
| title |
Factor affecting tax compliance among online business SMEs |
| title_short |
Factor affecting tax compliance among online business SMEs |
| title_full |
Factor affecting tax compliance among online business SMEs |
| title_fullStr |
Factor affecting tax compliance among online business SMEs |
| title_full_unstemmed |
Factor affecting tax compliance among online business SMEs |
| title_sort |
factor affecting tax compliance among online business smes |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
College of Business (COB) |
| publishDate |
2022 |
| url |
https://etd.uum.edu.my/10775/1/s827746_01.pdf https://etd.uum.edu.my/10775/2/s827746_02.pdf |
| _version_ |
1783729429520842752 |