Faktor mempengaruhi gelagat ketidakpatuhan cukai di kalangan pengimport di Malaysia: Peranan rasuah sebagai pembolehubah perantara

Faktor mempengaruhi gelagat ketidakpatuhan cukai di kalangan pengimport di Malaysia: Peranan rasuah sebagai pembolehubah perantara

Walaupun pelbagai program telah dijalankan oleh Jabatan Kastam Diraja Malaysia (JKDM) bagi meningkatkan pungutan cukai import, namun bukti statistik masih menunjukkan peningkatan ketidakpatuhan cukai di kalangan pengimport. Dengan bertambahnya ketidakpatuhan cukai, hasil cukai yang dipungut adalah l...

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Main Author: Wan Mazlan, Wan Mat
Format: Thesis
Language:eng
eng
Published: 2015
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/5369/1/s91370.pdf
https://etd.uum.edu.my/5369/2/s91370_abstract.pdf
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Bidin, Zainol
topic HJ4771.6 Income Tax
Tax Returns.
spellingShingle HJ4771.6 Income Tax
Tax Returns.
Wan Mazlan, Wan Mat
Faktor mempengaruhi gelagat ketidakpatuhan cukai di kalangan pengimport di Malaysia: Peranan rasuah sebagai pembolehubah perantara
description Walaupun pelbagai program telah dijalankan oleh Jabatan Kastam Diraja Malaysia (JKDM) bagi meningkatkan pungutan cukai import, namun bukti statistik masih menunjukkan peningkatan ketidakpatuhan cukai di kalangan pengimport. Dengan bertambahnya ketidakpatuhan cukai, hasil cukai yang dipungut adalah lebih rendah daripada cukai sebenar. Terdapat beberapa faktor yang menyumbang kepada ketidakpatuhan cukai, tetapi sebahagian besar kajian terdahulu tidak memberi penerangan yang jelas mengapa pengimport melakukan ketidakpatuhan cukai. Sehingga kini, kajian yang membincangkan aspek ketidakpatuhan cukai import di Malaysia sukar ditemui. Oleh itu, kajian ini merupakan langkah pertama untuk menyiasat faktor-faktor penentu yang mempengaruhi ketidakpatuhan cukai import di Malaysia. Dalam usaha untuk menentukan faktor yang berkaitan, kajian ini menggunakan model kendiri kewangan sebagai asas kajian. Beberapa pembolehubah berkaitan dengan sosiologi dan psikologi turut diambil kira. Objektif pertama kajian adalah untuk menentukan pengaruh pengetahuan cukai, kerumitan sistem cukai, agen penghantaran, undang-undang cukai, penguatkuasaan, dan rasuah terhadap ketidakpatuhan cukai. Objektif kedua pula adalah untuk menentukan peranan perantara rasuah terhadap faktor-faktor di atas dalam mempengaruhi ketidakpatuhan cukai import. Untuk mencapai kedua-dua objektif ini, data kajian dipungut melalui soal selidik terhadap 151 responden terpilih yang terbukti melakukan ketidakpatuhan cukai import. Keputusan ujian regresi berganda menunjukkan model yang diuji mempunyai padanan yang sesuai apabila 65% varian (R-Square) ketidakpatuhan cukai dapat dijelaskan oleh pembolehubah bebas. Ini menunjukkan model yang digunakan dalam kajian ini adalah sesuai dan dapat meramalkan ketidakpatuhan cukai import. Kajian ini mendapati bahawa pembolehubah bebas iaitu pengetahuan cukai, agen penghantaran, undang-undang cukai, penguatkuasaan, dan rasuah menjadi penentu penting ketidakpatuhan cukai import. Kajian ini juga mendapati rasuah memberi kesan perantara penuh terhadap undang-undang cukai dan memberi kesan perantara separa terhadap agen penghantaran dan penguatkuasaan dalam hubungan terhadap ketidakpatuhan cukai. Hasil kajian ini menyediakan maklumat berguna kepada JKDM bagi membangunkan strategi untuk meningkatkan kepatuhan sukarela pada masa akan datang. Di samping itu, kajian ini juga menyumbang kepada literatur mengenai ketidakpatuhan cukai dengan menguji kesesuaian model kendiri kewangan dan rasuah sebagai pembolehubah dalam konteks cukai tidak langsung.
format Thesis
qualification_name Doctor of Business Administration (DBA)
qualification_level Doctorate
author Wan Mazlan, Wan Mat
author_facet Wan Mazlan, Wan Mat
author_sort Wan Mazlan, Wan Mat
title Faktor mempengaruhi gelagat ketidakpatuhan cukai di kalangan pengimport di Malaysia: Peranan rasuah sebagai pembolehubah perantara
title_short Faktor mempengaruhi gelagat ketidakpatuhan cukai di kalangan pengimport di Malaysia: Peranan rasuah sebagai pembolehubah perantara
title_full Faktor mempengaruhi gelagat ketidakpatuhan cukai di kalangan pengimport di Malaysia: Peranan rasuah sebagai pembolehubah perantara
title_fullStr Faktor mempengaruhi gelagat ketidakpatuhan cukai di kalangan pengimport di Malaysia: Peranan rasuah sebagai pembolehubah perantara
title_full_unstemmed Faktor mempengaruhi gelagat ketidakpatuhan cukai di kalangan pengimport di Malaysia: Peranan rasuah sebagai pembolehubah perantara
title_sort faktor mempengaruhi gelagat ketidakpatuhan cukai di kalangan pengimport di malaysia: peranan rasuah sebagai pembolehubah perantara
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2015
url https://etd.uum.edu.my/5369/1/s91370.pdf
https://etd.uum.edu.my/5369/2/s91370_abstract.pdf
_version_ 1747827918856257536
spelling my-uum-etd.53692021-03-29T09:49:28Z Faktor mempengaruhi gelagat ketidakpatuhan cukai di kalangan pengimport di Malaysia: Peranan rasuah sebagai pembolehubah perantara 2015 Wan Mazlan, Wan Mat Bidin, Zainol Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. Walaupun pelbagai program telah dijalankan oleh Jabatan Kastam Diraja Malaysia (JKDM) bagi meningkatkan pungutan cukai import, namun bukti statistik masih menunjukkan peningkatan ketidakpatuhan cukai di kalangan pengimport. Dengan bertambahnya ketidakpatuhan cukai, hasil cukai yang dipungut adalah lebih rendah daripada cukai sebenar. Terdapat beberapa faktor yang menyumbang kepada ketidakpatuhan cukai, tetapi sebahagian besar kajian terdahulu tidak memberi penerangan yang jelas mengapa pengimport melakukan ketidakpatuhan cukai. Sehingga kini, kajian yang membincangkan aspek ketidakpatuhan cukai import di Malaysia sukar ditemui. Oleh itu, kajian ini merupakan langkah pertama untuk menyiasat faktor-faktor penentu yang mempengaruhi ketidakpatuhan cukai import di Malaysia. Dalam usaha untuk menentukan faktor yang berkaitan, kajian ini menggunakan model kendiri kewangan sebagai asas kajian. Beberapa pembolehubah berkaitan dengan sosiologi dan psikologi turut diambil kira. Objektif pertama kajian adalah untuk menentukan pengaruh pengetahuan cukai, kerumitan sistem cukai, agen penghantaran, undang-undang cukai, penguatkuasaan, dan rasuah terhadap ketidakpatuhan cukai. Objektif kedua pula adalah untuk menentukan peranan perantara rasuah terhadap faktor-faktor di atas dalam mempengaruhi ketidakpatuhan cukai import. Untuk mencapai kedua-dua objektif ini, data kajian dipungut melalui soal selidik terhadap 151 responden terpilih yang terbukti melakukan ketidakpatuhan cukai import. Keputusan ujian regresi berganda menunjukkan model yang diuji mempunyai padanan yang sesuai apabila 65% varian (R-Square) ketidakpatuhan cukai dapat dijelaskan oleh pembolehubah bebas. Ini menunjukkan model yang digunakan dalam kajian ini adalah sesuai dan dapat meramalkan ketidakpatuhan cukai import. Kajian ini mendapati bahawa pembolehubah bebas iaitu pengetahuan cukai, agen penghantaran, undang-undang cukai, penguatkuasaan, dan rasuah menjadi penentu penting ketidakpatuhan cukai import. Kajian ini juga mendapati rasuah memberi kesan perantara penuh terhadap undang-undang cukai dan memberi kesan perantara separa terhadap agen penghantaran dan penguatkuasaan dalam hubungan terhadap ketidakpatuhan cukai. Hasil kajian ini menyediakan maklumat berguna kepada JKDM bagi membangunkan strategi untuk meningkatkan kepatuhan sukarela pada masa akan datang. Di samping itu, kajian ini juga menyumbang kepada literatur mengenai ketidakpatuhan cukai dengan menguji kesesuaian model kendiri kewangan dan rasuah sebagai pembolehubah dalam konteks cukai tidak langsung. 2015 Thesis https://etd.uum.edu.my/5369/ https://etd.uum.edu.my/5369/1/s91370.pdf text eng public https://etd.uum.edu.my/5369/2/s91370_abstract.pdf text eng public dba dba Universiti Utara Malaysia Ades, Alberto and Rafael Di Tella (1999). “Rents, Competition, and Corruption” American Economic Review, Vol. 89, No. 4, 982-993. Aguilera, R.V. and A. K. Vadera (2008) "The Dark Side of Authority: Antecedents, Mechanisms, and Outcomes of Organizational Corruption." Journal of Business Ethics, 77(4): 431-449. Ahmad, M. A. R., Mohd-Hanefah, H. M., & Mohd-Noor, M. A. (2007). The effect of knowledge on tax compliance behaviours among Malaysians taxpayers. Proceedings of International Conference on Business and Information (BAI), Tokyo, Japan, July 11-13. 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