Firm size and age on non-adopters of monthly tax deduction electronic payment: Negeri Sembilan SME employers

Firm size and age on non-adopters of monthly tax deduction electronic payment: Negeri Sembilan SME employers

Inland Revenue Board of Malaysia (IRBM) has arranged several electronic platforms for employer group of taxpayers to remit Monthly Tax Deduction (MTD) payments more easily. Even though the online payment has shown progressive support from the year 2014 to 2016 which is from 20% to 24%, if compared t...

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Main Author: Parimaladevi, K. Valaksen
Format: Thesis
Language:eng
eng
Published: 2019
Subjects:
HB Economic Theory
Online Access:https://etd.uum.edu.my/8185/1/s819521_01.pdf
https://etd.uum.edu.my/8185/2/s819521_02.pdf
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id my-uum-etd.8185
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Marimuthu, Munusamy
topic HB Economic Theory
spellingShingle HB Economic Theory
Parimaladevi, K. Valaksen
Firm size and age on non-adopters of monthly tax deduction electronic payment: Negeri Sembilan SME employers
description Inland Revenue Board of Malaysia (IRBM) has arranged several electronic platforms for employer group of taxpayers to remit Monthly Tax Deduction (MTD) payments more easily. Even though the online payment has shown progressive support from the year 2014 to 2016 which is from 20% to 24%, if compared to the traditional payment methods it is still far behind as not many employers using MTD e-payment facilities. This study is aimed to find whether there are significant differences between firm characteristics and non-adopters of MTD e-payment. There were two objectives in this study. Firstly, to understand if there is a significance difference between firm age and non-adopters of MTD e-payment and next to understand if there is a significance difference between firm size and non-adopters of MTD e-payment among the employer group taxpayers. In order to meet the objectives, this study was carried out by obtaining secondary data from IRBM. The data was derived from 2,186 SMEs employer files that belongs to IRBM Seremban branch. Inference analysis methods were applied in this study to test the significant differences between the firm’s demographic characteristics which are firm age and firm size with non-adopters of MTD e-payment. As to test the differences between the firm age and non-adopters of MTD e-payment the T-test analysis was applied and to test the differences between the firm size and non-adopters of MTD e-payment the Analysis of variance (ANOVA) was applied. Through the analysis, noteworthy findings were disclosed in relation to this study. The findings shows both the firm characteristics in this study which are firm size and firm age have significant different with the non-adopters of MTD e-payment.
format Thesis
qualification_name other
qualification_level Master's degree
author Parimaladevi, K. Valaksen
author_facet Parimaladevi, K. Valaksen
author_sort Parimaladevi, K. Valaksen
title Firm size and age on non-adopters of monthly tax deduction electronic payment: Negeri Sembilan SME employers
title_short Firm size and age on non-adopters of monthly tax deduction electronic payment: Negeri Sembilan SME employers
title_full Firm size and age on non-adopters of monthly tax deduction electronic payment: Negeri Sembilan SME employers
title_fullStr Firm size and age on non-adopters of monthly tax deduction electronic payment: Negeri Sembilan SME employers
title_full_unstemmed Firm size and age on non-adopters of monthly tax deduction electronic payment: Negeri Sembilan SME employers
title_sort firm size and age on non-adopters of monthly tax deduction electronic payment: negeri sembilan sme employers
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2019
url https://etd.uum.edu.my/8185/1/s819521_01.pdf
https://etd.uum.edu.my/8185/2/s819521_02.pdf
_version_ 1747828345623543808
spelling my-uum-etd.81852022-04-13T03:17:58Z Firm size and age on non-adopters of monthly tax deduction electronic payment: Negeri Sembilan SME employers 2019 Parimaladevi, K. Valaksen Marimuthu, Munusamy Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HB Economic Theory Inland Revenue Board of Malaysia (IRBM) has arranged several electronic platforms for employer group of taxpayers to remit Monthly Tax Deduction (MTD) payments more easily. Even though the online payment has shown progressive support from the year 2014 to 2016 which is from 20% to 24%, if compared to the traditional payment methods it is still far behind as not many employers using MTD e-payment facilities. This study is aimed to find whether there are significant differences between firm characteristics and non-adopters of MTD e-payment. There were two objectives in this study. Firstly, to understand if there is a significance difference between firm age and non-adopters of MTD e-payment and next to understand if there is a significance difference between firm size and non-adopters of MTD e-payment among the employer group taxpayers. In order to meet the objectives, this study was carried out by obtaining secondary data from IRBM. The data was derived from 2,186 SMEs employer files that belongs to IRBM Seremban branch. Inference analysis methods were applied in this study to test the significant differences between the firm’s demographic characteristics which are firm age and firm size with non-adopters of MTD e-payment. As to test the differences between the firm age and non-adopters of MTD e-payment the T-test analysis was applied and to test the differences between the firm size and non-adopters of MTD e-payment the Analysis of variance (ANOVA) was applied. Through the analysis, noteworthy findings were disclosed in relation to this study. The findings shows both the firm characteristics in this study which are firm size and firm age have significant different with the non-adopters of MTD e-payment. 2019 Thesis https://etd.uum.edu.my/8185/ https://etd.uum.edu.my/8185/1/s819521_01.pdf text eng public https://etd.uum.edu.my/8185/2/s819521_02.pdf text eng public other masters Universiti Utara Malaysia Abidin, K.A.Z. (2017). Determinants of intention to use online monthly tax of deduction (e-MTD) system: a study on micro and small enterprises. Master Thesis, Universiti Utara Malaysia. ADB (2016), A Comparative analysis of tax administration in Asia and the Pacific, ADB Tax Administration Survey, Asian Development Bank, Manila. Andrieu, M. (2001). The future of e-money: an international review of policy and regulatory issues. Foresight, 3(6), 501-522. Anuar, S., and Othman, R. (2010). Determination of Online Tax Payment System in Malaysia. International Journal of Public Information System, 2010(1), 17-32. 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