Relationship between size of company, type of industry and leverage with tax non compliance: the case of small medium corporations in Kuala Lumpur bandar branch

The increasing of tax non-compliance cases in Malaysia is a serious concern to tax authority in this country. Previous studies have shown that size of company, types of industry and leverage are among the factors that contributing to tax non-compliance. These three variables were chosen because they...

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Main Author:	Shahina, Sulaiman
Format:	Thesis
Language:	eng eng
Published:	2018
Subjects:	HD60 Small Business.
Online Access:	https://etd.uum.edu.my/8168/1/s819523_01.pdf https://etd.uum.edu.my/8168/2/s819523_02.pdf
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id	my-uum-etd.8168
record_format	uketd_dc
spelling	my-uum-etd.81682021-11-22T01:57:20Z Relationship between size of company, type of industry and leverage with tax non compliance: the case of small medium corporations in Kuala Lumpur bandar branch 2018 Shahina, Sulaiman Lode, Nor Asma Saad, Natrah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD60 Small Business. The increasing of tax non-compliance cases in Malaysia is a serious concern to tax authority in this country. Previous studies have shown that size of company, types of industry and leverage are among the factors that contributing to tax non-compliance. These three variables were chosen because they were among the major contributors to national revenue losses. Thus, this study examines the relationship between size of company, types of industry and leverage with tax non-compliance among small and medium corporations (SMCs) tax audited by Inland Revenue Board of Malaysia (IRBM). SMCs are chosen because they contribute immensely to Malaysian economic growth and indirectly will give impact to tax collection. Tax non-compliance indicator in this study is tax audit adjustment. The study used 2015 actual tax audit cases gathered from Department of Operation Tax, IRBM in Kuala Lumpur Bandar branch.Besides that, the data analysis techniques in this study comprise of descriptive analysis,correlation analysis and multiple regression analysis. It was found that company size and leverage have significant relationships with tax non-compliance. The finding also shows that type of industry have a relationship with tax non-compliance. The findings of this study may assist IRBM in identifying possible cases for audit in future. 2018 Thesis https://etd.uum.edu.my/8168/ https://etd.uum.edu.my/8168/1/s819523_01.pdf text eng 2021-08-30 public https://etd.uum.edu.my/8168/2/s819523_02.pdf text eng public other masters Universiti Utara Malaysia Bernadette Kamleitner, C. K. (2012). Tax compliance of small business owner. International Journal of Enterpreneurial Behaviour, 18, 330-351. Corporation, S. M. (2014-2016). Small Medium Enterprise Corporation Annual Report. Devos, K. (2014). Tax Compliance Theory and the Literature. Ehrlich, I. (2008). The New Palgrave Dictionary of Economics (Second ed.). Hashim, E. F. (2016). Detecting Fraudulent Financial Reporting using Financial Ratio. Journal of Financial Reporting and Accounting, 1985-2517. Juahir Mohd Nor, N. A. (2010). Fraudulent Financial Reporting and Company Characteristics: Tax Audit Evidence. Journal of Financial Reporting and Accounting, 128-142. Kathleen A. Kaminski, T. S. (2004). Can financial ratios detect fraudulent financial reporting? Managerial Auditing Journal, 19, 15-28. Malaysia, I. R. (2014-2016). Annual Report. Ming Ling Lai, Z. Y. (2013). Examining corporate tax evaders: evidence from the finalized audit cases. International Journal of Social, Behavioral, Educational, Economic and Management Engineering, 7, 615-619. Nor Azrina Mohd Yusof, L. M. (2014). Tax non-compliance among SMCs in Malaysia: tax audit evidence. Journal of Applied Accounting, 15, 215-234. Pope, K. I. (2012). Tax audit: Corporate taxpayers' experience in Malaysia. Rezaee, Z. (2005). Causes, Consequences and Deterrence of Financial Statement Fraud. Ritsatos, T. (2014). Tax evasion ad compliance; from the neo classical paradigm to behavioral economics a review. Journal of Accounting & Organizational Change, 10, 244-262. Shireenjit K. Johl, S. K. (2013). Internal audit function, board quality and financial reporting quality: evidence from Malaysia. Managerial Auditing Journal, 28, 780-814. Spathis, C. (2002). Detecting False Financial Statement Using Published Data: Some Evidence from Greece. Managerial Accounting Journal, 179-191. Tax Audit Framework. (January, 2007). Inland Revenue Board Malaysia.
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Lode, Nor Asma Saad, Natrah
topic	HD60 Small Business.
spellingShingle	HD60 Small Business. Shahina, Sulaiman Relationship between size of company, type of industry and leverage with tax non compliance: the case of small medium corporations in Kuala Lumpur bandar branch
description	The increasing of tax non-compliance cases in Malaysia is a serious concern to tax authority in this country. Previous studies have shown that size of company, types of industry and leverage are among the factors that contributing to tax non-compliance. These three variables were chosen because they were among the major contributors to national revenue losses. Thus, this study examines the relationship between size of company, types of industry and leverage with tax non-compliance among small and medium corporations (SMCs) tax audited by Inland Revenue Board of Malaysia (IRBM). SMCs are chosen because they contribute immensely to Malaysian economic growth and indirectly will give impact to tax collection. Tax non-compliance indicator in this study is tax audit adjustment. The study used 2015 actual tax audit cases gathered from Department of Operation Tax, IRBM in Kuala Lumpur Bandar branch.Besides that, the data analysis techniques in this study comprise of descriptive analysis,correlation analysis and multiple regression analysis. It was found that company size and leverage have significant relationships with tax non-compliance. The finding also shows that type of industry have a relationship with tax non-compliance. The findings of this study may assist IRBM in identifying possible cases for audit in future.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Shahina, Sulaiman
author_facet	Shahina, Sulaiman
author_sort	Shahina, Sulaiman
title	Relationship between size of company, type of industry and leverage with tax non compliance: the case of small medium corporations in Kuala Lumpur bandar branch
title_short	Relationship between size of company, type of industry and leverage with tax non compliance: the case of small medium corporations in Kuala Lumpur bandar branch
title_full	Relationship between size of company, type of industry and leverage with tax non compliance: the case of small medium corporations in Kuala Lumpur bandar branch
title_fullStr	Relationship between size of company, type of industry and leverage with tax non compliance: the case of small medium corporations in Kuala Lumpur bandar branch
title_full_unstemmed	Relationship between size of company, type of industry and leverage with tax non compliance: the case of small medium corporations in Kuala Lumpur bandar branch
title_sort	relationship between size of company, type of industry and leverage with tax non compliance: the case of small medium corporations in kuala lumpur bandar branch
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/8168/1/s819523_01.pdf https://etd.uum.edu.my/8168/2/s819523_02.pdf
_version_	1747828341580234752

Relationship between size of company, type of industry and leverage with tax non compliance: the case of small medium corporations in Kuala Lumpur bandar branch

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