A study on shared characteristics towards payment non-compliance among individuals with business income

This research studies on payment non-compliance among individuals with business income due to the growing concern of its increasing trend over the past years, which contributes to the outstanding tax debt for Inland Revenue Board of Malaysia (IRBM). The research aims at meeting the objectives of exa...

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Main Author:	Chiew, Oi Tze
Format:	Thesis
Language:	eng eng eng
Published:	2018
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/8531/1/S821425_01.pdf https://etd.uum.edu.my/8531/2/S821425_02.pdf https://etd.uum.edu.my/8531/3/S821425_references.docx
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id	my-uum-etd.8531
record_format	uketd_dc
spelling	my-uum-etd.85312021-11-22T01:25:14Z A study on shared characteristics towards payment non-compliance among individuals with business income 2018 Chiew, Oi Tze Bidin, Zainol Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5601-5689 Accounting This research studies on payment non-compliance among individuals with business income due to the growing concern of its increasing trend over the past years, which contributes to the outstanding tax debt for Inland Revenue Board of Malaysia (IRBM). The research aims at meeting the objectives of examining the shared characteristics towards payment non-compliance, identifying the significance difference between payment non-compliance and aggregate income, as well as determining the significance difference between payment non-compliance, tax agent and tax return. A sample of 365 payment non-compliance individuals with business income were taken from seven IRBM branches. The study has identified seven shared characteristics among the individuals such as payment non-compliance range, tax return, penalty subsection 112(3) ITA 1967, penalty subsection 113(2) !TA 1967, raise type, aggregate income range and tax agent. Each characteristic were further analyze by way of descriptive analysis. On the other hand, the Analysis of Variance (ANOVA) and Independent Samples T-test were used to prove the existence of significance difference between the intended variables. The study highlights significance findings, followed by recommendations that can be considered as part of the tax administration strategies and action plans. The findings highlighted the positive impact of tax agents' appointment that led to a lower rate of penalties under subsection 112(3) and 113(2) ITA 1967. The recommendation would be for the IRBM to continue the effort of ensuring high quality tax agents are in place due to their role as an extension arm to the IRBM in guiding and advising the taxpayers. In conclusion, understanding the shared characteristics towards payment non- compliance among individuals with business income will help the government as the custodian of tax policy of the country as well as the IRBM as the agent to collect direct taxes, to implement effective strategies towards increasing compliance and reducing tax avoidance. 2018 Thesis https://etd.uum.edu.my/8531/ https://etd.uum.edu.my/8531/1/S821425_01.pdf text eng 2021-09-30 public https://etd.uum.edu.my/8531/2/S821425_02.pdf text eng public https://etd.uum.edu.my/8531/3/S821425_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Bidin, Zainol
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Chiew, Oi Tze A study on shared characteristics towards payment non-compliance among individuals with business income
description	This research studies on payment non-compliance among individuals with business income due to the growing concern of its increasing trend over the past years, which contributes to the outstanding tax debt for Inland Revenue Board of Malaysia (IRBM). The research aims at meeting the objectives of examining the shared characteristics towards payment non-compliance, identifying the significance difference between payment non-compliance and aggregate income, as well as determining the significance difference between payment non-compliance, tax agent and tax return. A sample of 365 payment non-compliance individuals with business income were taken from seven IRBM branches. The study has identified seven shared characteristics among the individuals such as payment non-compliance range, tax return, penalty subsection 112(3) ITA 1967, penalty subsection 113(2) !TA 1967, raise type, aggregate income range and tax agent. Each characteristic were further analyze by way of descriptive analysis. On the other hand, the Analysis of Variance (ANOVA) and Independent Samples T-test were used to prove the existence of significance difference between the intended variables. The study highlights significance findings, followed by recommendations that can be considered as part of the tax administration strategies and action plans. The findings highlighted the positive impact of tax agents' appointment that led to a lower rate of penalties under subsection 112(3) and 113(2) ITA 1967. The recommendation would be for the IRBM to continue the effort of ensuring high quality tax agents are in place due to their role as an extension arm to the IRBM in guiding and advising the taxpayers. In conclusion, understanding the shared characteristics towards payment non- compliance among individuals with business income will help the government as the custodian of tax policy of the country as well as the IRBM as the agent to collect direct taxes, to implement effective strategies towards increasing compliance and reducing tax avoidance.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Chiew, Oi Tze
author_facet	Chiew, Oi Tze
author_sort	Chiew, Oi Tze
title	A study on shared characteristics towards payment non-compliance among individuals with business income
title_short	A study on shared characteristics towards payment non-compliance among individuals with business income
title_full	A study on shared characteristics towards payment non-compliance among individuals with business income
title_fullStr	A study on shared characteristics towards payment non-compliance among individuals with business income
title_full_unstemmed	A study on shared characteristics towards payment non-compliance among individuals with business income
title_sort	study on shared characteristics towards payment non-compliance among individuals with business income
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2018
url	https://etd.uum.edu.my/8531/1/S821425_01.pdf https://etd.uum.edu.my/8531/2/S821425_02.pdf https://etd.uum.edu.my/8531/3/S821425_references.docx
_version_	1747828408011718656

A study on shared characteristics towards payment non-compliance among individuals with business income

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