Ketidakpatuhan cukai korporat: kajian ke atas industri permotoran, pemborongan dan peruncitan di Malaysia

The main issue faced by the tax authorities is to overcome tax non-compliance. In enhancing collection and compliance activities, the Inland Revenue Board of Malaysia (IRBM) has implemented the Tax Audit Programme through desk and field audit compliance activities according to the taxpayer segment,...

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Main Author:	Norliza, Ghazali
Format:	Thesis
Language:	eng eng eng
Published:	2018
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/8209/1/s819517_01.pdf https://etd.uum.edu.my/8209/2/s819517_02.pdf https://etd.uum.edu.my/8209/3/s819517_references.docx
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id	my-uum-etd.8209
record_format	uketd_dc
spelling	my-uum-etd.82092021-05-04T01:31:51Z Ketidakpatuhan cukai korporat: kajian ke atas industri permotoran, pemborongan dan peruncitan di Malaysia 2018 Norliza, Ghazali Ibrahim, Idawati Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. The main issue faced by the tax authorities is to overcome tax non-compliance. In enhancing collection and compliance activities, the Inland Revenue Board of Malaysia (IRBM) has implemented the Tax Audit Programme through desk and field audit compliance activities according to the taxpayer segment, Industry Based Audit. Through this programme focusing on the highest selected industries is from the automotive, wholesale and retailing industries. Therefore, this study is an attempt to investigate which sub-industry among automotive, wholesale and retailing industries involves the highest tax non-compliance and to know whether there are significant diffences in the type of industry, company size, financial liquidity and company location with company tax non-compliance in automotive, wholesale and retailing industries in Malaysia. The target sample was 2,303 cases of field audit from the automotive, wholesale and retailing industries completed in 2015 by LHDNM. Secondary data obtained from IRBM were analyzed quantitatively using descriptive statistics. The findings of the study show that the wholesale sub-industry was found to be a sub-industry with the highest tax non-compliance and there was a significant difference between the size of the company and tax non-compliance. While there is no significant diffences between the types of industry, financial liquidity and the location of the company with company tax non-compliance. The results of this study are expected to add value to the tax literature in assisting tax authorities in enhancing tax compliance strategies among companies. 2018 Thesis https://etd.uum.edu.my/8209/ https://etd.uum.edu.my/8209/1/s819517_01.pdf text eng public https://etd.uum.edu.my/8209/2/s819517_02.pdf text eng public https://etd.uum.edu.my/8209/3/s819517_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Ibrahim, Idawati
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Norliza, Ghazali Ketidakpatuhan cukai korporat: kajian ke atas industri permotoran, pemborongan dan peruncitan di Malaysia
description	The main issue faced by the tax authorities is to overcome tax non-compliance. In enhancing collection and compliance activities, the Inland Revenue Board of Malaysia (IRBM) has implemented the Tax Audit Programme through desk and field audit compliance activities according to the taxpayer segment, Industry Based Audit. Through this programme focusing on the highest selected industries is from the automotive, wholesale and retailing industries. Therefore, this study is an attempt to investigate which sub-industry among automotive, wholesale and retailing industries involves the highest tax non-compliance and to know whether there are significant diffences in the type of industry, company size, financial liquidity and company location with company tax non-compliance in automotive, wholesale and retailing industries in Malaysia. The target sample was 2,303 cases of field audit from the automotive, wholesale and retailing industries completed in 2015 by LHDNM. Secondary data obtained from IRBM were analyzed quantitatively using descriptive statistics. The findings of the study show that the wholesale sub-industry was found to be a sub-industry with the highest tax non-compliance and there was a significant difference between the size of the company and tax non-compliance. While there is no significant diffences between the types of industry, financial liquidity and the location of the company with company tax non-compliance. The results of this study are expected to add value to the tax literature in assisting tax authorities in enhancing tax compliance strategies among companies.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Norliza, Ghazali
author_facet	Norliza, Ghazali
author_sort	Norliza, Ghazali
title	Ketidakpatuhan cukai korporat: kajian ke atas industri permotoran, pemborongan dan peruncitan di Malaysia
title_short	Ketidakpatuhan cukai korporat: kajian ke atas industri permotoran, pemborongan dan peruncitan di Malaysia
title_full	Ketidakpatuhan cukai korporat: kajian ke atas industri permotoran, pemborongan dan peruncitan di Malaysia
title_fullStr	Ketidakpatuhan cukai korporat: kajian ke atas industri permotoran, pemborongan dan peruncitan di Malaysia
title_full_unstemmed	Ketidakpatuhan cukai korporat: kajian ke atas industri permotoran, pemborongan dan peruncitan di Malaysia
title_sort	ketidakpatuhan cukai korporat: kajian ke atas industri permotoran, pemborongan dan peruncitan di malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/8209/1/s819517_01.pdf https://etd.uum.edu.my/8209/2/s819517_02.pdf https://etd.uum.edu.my/8209/3/s819517_references.docx
_version_	1747828351543803904

Ketidakpatuhan cukai korporat: kajian ke atas industri permotoran, pemborongan dan peruncitan di Malaysia

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