A study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion

A study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion

Tax evasion is alarming in Malaysia as more stringent measures are employed by Inland Revenue Board Malaysia (IRBM) to tackle this existing concerns. In general, tax evasion is an illegal act of non-payment or under payment of tax. Although many studies on tax evasion were carried out in the past, t...

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Main Author: Wodjin, Christina
Format: Thesis
Language:eng
eng
Published: 2018
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/8201/1/s821419_01.pdf
https://etd.uum.edu.my/8201/2/s821419_02.pdf
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id my-uum-etd.8201
record_format uketd_dc
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.
Wodjin, Christina
A study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion
description Tax evasion is alarming in Malaysia as more stringent measures are employed by Inland Revenue Board Malaysia (IRBM) to tackle this existing concerns. In general, tax evasion is an illegal act of non-payment or under payment of tax. Although many studies on tax evasion were carried out in the past, there are still limited studies that used proprietary tax audit data to identify the association between taxpayers’ characteristics and tax evasion. Hence, this study will determine the significant difference between gender, tax agent engagement, age, income level, tax return filing experience and business sectors with tax evasion especially among taxpayers with business income in Klang Valley, Malaysia which has been identified to have low compliance rate in year assessment 2015. This study also employs actual data on the imposed penalty as a proxy in measurement for tax evasion. The results show that gender, age, income level, and tax return filing experience have significant difference with tax evasion while tax agent engagement and business sectors have no significant difference with tax evasion. The results of this study are highly relevant to IRBM in developing strategies to curb tax evasion as well as add value to the current works on literature related to taxation.
format Thesis
qualification_name other
qualification_level Master's degree
author Wodjin, Christina
author_facet Wodjin, Christina
author_sort Wodjin, Christina
title A study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion
title_short A study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion
title_full A study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion
title_fullStr A study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion
title_full_unstemmed A study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion
title_sort study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2018
url https://etd.uum.edu.my/8201/1/s821419_01.pdf
https://etd.uum.edu.my/8201/2/s821419_02.pdf
_version_ 1747828349702504448
spelling my-uum-etd.82012021-04-29T05:55:10Z A study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion 2018 Wodjin, Christina Bidin, Zainol Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. Tax evasion is alarming in Malaysia as more stringent measures are employed by Inland Revenue Board Malaysia (IRBM) to tackle this existing concerns. In general, tax evasion is an illegal act of non-payment or under payment of tax. Although many studies on tax evasion were carried out in the past, there are still limited studies that used proprietary tax audit data to identify the association between taxpayers’ characteristics and tax evasion. Hence, this study will determine the significant difference between gender, tax agent engagement, age, income level, tax return filing experience and business sectors with tax evasion especially among taxpayers with business income in Klang Valley, Malaysia which has been identified to have low compliance rate in year assessment 2015. This study also employs actual data on the imposed penalty as a proxy in measurement for tax evasion. The results show that gender, age, income level, and tax return filing experience have significant difference with tax evasion while tax agent engagement and business sectors have no significant difference with tax evasion. The results of this study are highly relevant to IRBM in developing strategies to curb tax evasion as well as add value to the current works on literature related to taxation. 2018 Thesis https://etd.uum.edu.my/8201/ https://etd.uum.edu.my/8201/1/s821419_01.pdf text eng public https://etd.uum.edu.my/8201/2/s821419_02.pdf text eng public other masters Universiti Utara Malaysia Abdul, M. (2003). Income Tax Non-Compliance in Malaysia . Malaysia : Prentice Hall . Akaah. (1989). Differences in research ethics judgements between male and female marketing professionals. Journal of Business Ethics, 8(5), 375-381. Alm, J., & Torgler, B. (2004). Estimating the determinants of tax morale. Proceedings of the Annual Meeting (pp. 269-274). Tax Institute of America. Azhar Mohamad, M. H. (2016). Cash economy: Tax evasion amongst SMEs in Malaysia. Journal of Financial Crime, 974-986. Bosco, L., & Mittone, L. (1997). Tax evasion and moral constraints: Some experimental evidence. Kyklos, 50, 297-324. 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