Gelagat Pematuhan Cukai di Kalangan Pembayar Cukai Individu di Wilayah Persekutuan Kuala Lumpur.

Gelagat Pematuhan Cukai di Kalangan Pembayar Cukai Individu di Wilayah Persekutuan Kuala Lumpur.

This study is to investigate the level of tax compliance among tax payer in Malaysia, a case study in Kuala Lumpur Federal Territory. Its objective is to identify all factors which influence non-compliance among tax payers. Out of 550 questionnaires posted, a total of 154 questionnaires were return...

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Main Author: Bacho, Abdul Karim
Format: Thesis
Language:eng
eng
Published: 2007
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Online Access:https://etd.uum.edu.my/71/1/bacho.pdf
https://etd.uum.edu.my/71/2/bacho.pdf
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Bacho, Abdul Karim
Gelagat Pematuhan Cukai di Kalangan Pembayar Cukai Individu di Wilayah Persekutuan Kuala Lumpur.
description This study is to investigate the level of tax compliance among tax payer in Malaysia, a case study in Kuala Lumpur Federal Territory. Its objective is to identify all factors which influence non-compliance among tax payers. Out of 550 questionnaires posted, a total of 154 questionnaires were returned which equivalent to 28% response rate. However, three questionnaires were discarded due to a substantial portions were left blank which considered uncomplete. This conclude that 151 complete questionaires was analyzed as a research data which equivalent to 27.45%. The data was analyzed and the result show that the level of tax compliance among tax payers are low. On the other hand, perception to Self Assesment System (STS), tax fairness and tax complexity which is an independent variable in this research, are relatively high. This research findings show that tax payer have a high perception to STS which proved that they have strong confidence that STs can benefited them in long run. Another two findings also showed regarding to their perception to tax fairness and tax complexity which tax payer believes that our tax system in Malaysia are fair enough and tax complexity in this country are quiet high. Further analysis using t-test and ANOVA was performed and show that only workplace have a significant differences between tax compliance behaviour and demographic factors. Whereas Pearson Correlation Analysis and multiple regression analysis were conducted and found that tax payers perception to tax complexity was the one and only independent variable which shows relation and contribute to the tax compliance behaviour. However the relations are relatively low which is r = 0.243, p < 0.001. This findings pattern is share the sameness of previous research. Based on these findings, a suggestion was made to tax agency (in this case LHDNM) to conduct tax education programme to increase tax compliance awareness among tax payer. A suggestion also made to tax agency to improved tax management system in order to decrease the perception to tax complexity among tax payer.
format Thesis
qualification_name masters
qualification_level Master's degree
author Bacho, Abdul Karim
author_facet Bacho, Abdul Karim
author_sort Bacho, Abdul Karim
title Gelagat Pematuhan Cukai di Kalangan Pembayar Cukai Individu di Wilayah Persekutuan Kuala Lumpur.
title_short Gelagat Pematuhan Cukai di Kalangan Pembayar Cukai Individu di Wilayah Persekutuan Kuala Lumpur.
title_full Gelagat Pematuhan Cukai di Kalangan Pembayar Cukai Individu di Wilayah Persekutuan Kuala Lumpur.
title_fullStr Gelagat Pematuhan Cukai di Kalangan Pembayar Cukai Individu di Wilayah Persekutuan Kuala Lumpur.
title_full_unstemmed Gelagat Pematuhan Cukai di Kalangan Pembayar Cukai Individu di Wilayah Persekutuan Kuala Lumpur.
title_sort gelagat pematuhan cukai di kalangan pembayar cukai individu di wilayah persekutuan kuala lumpur.
granting_institution Universiti Utara Malaysia
granting_department College of Business (COB)
publishDate 2007
url https://etd.uum.edu.my/71/1/bacho.pdf
https://etd.uum.edu.my/71/2/bacho.pdf
_version_ 1747826836269694976
spelling my-uum-etd.712013-07-24T12:05:29Z Gelagat Pematuhan Cukai di Kalangan Pembayar Cukai Individu di Wilayah Persekutuan Kuala Lumpur. 2007-11 Bacho, Abdul Karim College of Business (COB) Faculty of Business Management This study is to investigate the level of tax compliance among tax payer in Malaysia, a case study in Kuala Lumpur Federal Territory. Its objective is to identify all factors which influence non-compliance among tax payers. Out of 550 questionnaires posted, a total of 154 questionnaires were returned which equivalent to 28% response rate. However, three questionnaires were discarded due to a substantial portions were left blank which considered uncomplete. This conclude that 151 complete questionaires was analyzed as a research data which equivalent to 27.45%. The data was analyzed and the result show that the level of tax compliance among tax payers are low. On the other hand, perception to Self Assesment System (STS), tax fairness and tax complexity which is an independent variable in this research, are relatively high. This research findings show that tax payer have a high perception to STS which proved that they have strong confidence that STs can benefited them in long run. Another two findings also showed regarding to their perception to tax fairness and tax complexity which tax payer believes that our tax system in Malaysia are fair enough and tax complexity in this country are quiet high. Further analysis using t-test and ANOVA was performed and show that only workplace have a significant differences between tax compliance behaviour and demographic factors. Whereas Pearson Correlation Analysis and multiple regression analysis were conducted and found that tax payers perception to tax complexity was the one and only independent variable which shows relation and contribute to the tax compliance behaviour. However the relations are relatively low which is r = 0.243, p < 0.001. This findings pattern is share the sameness of previous research. Based on these findings, a suggestion was made to tax agency (in this case LHDNM) to conduct tax education programme to increase tax compliance awareness among tax payer. A suggestion also made to tax agency to improved tax management system in order to decrease the perception to tax complexity among tax payer. 2007-11 Thesis https://etd.uum.edu.my/71/ https://etd.uum.edu.my/71/1/bacho.pdf application/pdf eng validuser https://etd.uum.edu.my/71/2/bacho.pdf application/pdf eng public masters masters Universiti Utara Malaysia Abu Bakar, H, Abdullah, A.G., Muhamad Nasri, M.H., Ahmad Bashir, A. Azizah,, Mohd Fauzwadi, M.A.(2005). Etika kerja Islam sebagai moderator antara hubungan konflik kerja dan ganjaran dengan kepuasan kerja. Thesis M.Sc Management), Universiti Utara Malaysia Ahmad Mahdzan Ayob, 1997. 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