Kajian ke atas saiz syarikat dan jenis industri terhadap ketidakpatuhan di kalangan pembayar cukai syarikat di LHDNM cawangan Seremban

Income tax is the main source of income of the Malaysian government. In Malaysia, the Malaysian Inland Revenue Board (IRBM) serves as the institution responsible for managing income tax which is a direct taxation of the country and thus a major contributor to most national income. Tax non-compliance...

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Main Author:	Ayati, Sidek
Format:	Thesis
Language:	eng eng
Published:	2018
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/8385/1/S819504_01.pdf https://etd.uum.edu.my/8385/2/819504%20REFERENCES.docx
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id	my-uum-etd.8385
record_format	uketd_dc
spelling	my-uum-etd.83852021-06-23T08:25:26Z Kajian ke atas saiz syarikat dan jenis industri terhadap ketidakpatuhan di kalangan pembayar cukai syarikat di LHDNM cawangan Seremban 2018 Ayati, Sidek Marimuthu, Munusamy Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting Income tax is the main source of income of the Malaysian government. In Malaysia, the Malaysian Inland Revenue Board (IRBM) serves as the institution responsible for managing income tax which is a direct taxation of the country and thus a major contributor to most national income. Tax non-compliance is a continuing issue faced by most governing bodies including the Inland Revenue Board of Malaysia. With the increase in corporate tax collection it is generally known that there is a risk of noncompliance behavior among taxpayers especially companies. Therefore, this study is to examine the significant differences between the two characteristics, the size of the company and the type of industry associated with non-compliance with taxpayers. Sample population studies used tax audit cases derived from the CMS system for 119 cases of company tax audits completed at the Seremban branch in 2015. Anova oneway tests and independent sample t-tests are used to make comparisons between variables, company size and type of industry and non-compliance taxation among taxpayers. However, the results showed no significant different between company size and industry type with non-compliance with the company tax at Seremban Branch. 2018 Thesis https://etd.uum.edu.my/8385/ https://etd.uum.edu.my/8385/1/S819504_01.pdf text eng public https://etd.uum.edu.my/8385/2/819504%20REFERENCES.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Marimuthu, Munusamy
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Ayati, Sidek Kajian ke atas saiz syarikat dan jenis industri terhadap ketidakpatuhan di kalangan pembayar cukai syarikat di LHDNM cawangan Seremban
description	Income tax is the main source of income of the Malaysian government. In Malaysia, the Malaysian Inland Revenue Board (IRBM) serves as the institution responsible for managing income tax which is a direct taxation of the country and thus a major contributor to most national income. Tax non-compliance is a continuing issue faced by most governing bodies including the Inland Revenue Board of Malaysia. With the increase in corporate tax collection it is generally known that there is a risk of noncompliance behavior among taxpayers especially companies. Therefore, this study is to examine the significant differences between the two characteristics, the size of the company and the type of industry associated with non-compliance with taxpayers. Sample population studies used tax audit cases derived from the CMS system for 119 cases of company tax audits completed at the Seremban branch in 2015. Anova oneway tests and independent sample t-tests are used to make comparisons between variables, company size and type of industry and non-compliance taxation among taxpayers. However, the results showed no significant different between company size and industry type with non-compliance with the company tax at Seremban Branch.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Ayati, Sidek
author_facet	Ayati, Sidek
author_sort	Ayati, Sidek
title	Kajian ke atas saiz syarikat dan jenis industri terhadap ketidakpatuhan di kalangan pembayar cukai syarikat di LHDNM cawangan Seremban
title_short	Kajian ke atas saiz syarikat dan jenis industri terhadap ketidakpatuhan di kalangan pembayar cukai syarikat di LHDNM cawangan Seremban
title_full	Kajian ke atas saiz syarikat dan jenis industri terhadap ketidakpatuhan di kalangan pembayar cukai syarikat di LHDNM cawangan Seremban
title_fullStr	Kajian ke atas saiz syarikat dan jenis industri terhadap ketidakpatuhan di kalangan pembayar cukai syarikat di LHDNM cawangan Seremban
title_full_unstemmed	Kajian ke atas saiz syarikat dan jenis industri terhadap ketidakpatuhan di kalangan pembayar cukai syarikat di LHDNM cawangan Seremban
title_sort	kajian ke atas saiz syarikat dan jenis industri terhadap ketidakpatuhan di kalangan pembayar cukai syarikat di lhdnm cawangan seremban
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/8385/1/S819504_01.pdf https://etd.uum.edu.my/8385/2/819504%20REFERENCES.docx
_version_	1747828382901469184

Kajian ke atas saiz syarikat dan jenis industri terhadap ketidakpatuhan di kalangan pembayar cukai syarikat di LHDNM cawangan Seremban

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