Determinants of tax non-compliance behaviour of business income earners in Shah Alam

Tax authorities around the world continuously attempt to improve the level of tax compliance including Inland Revenue Board of Malaysia (IRBM) by combating tax non-compliance. IRBM defines tax non-compliance as the failure of an individual or an entity to register, submit tax forms within a prescrib...

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Main Author:	Zahrul Zaid, Abdul Wahab
Format:	Thesis
Language:	eng eng eng
Published:	2017
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/8559/1/S819502_01.pdf https://etd.uum.edu.my/8559/2/S819502_02.pdf https://etd.uum.edu.my/8559/3/s819502_references.docx
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id	my-uum-etd.8559
record_format	uketd_dc
spelling	my-uum-etd.85592021-08-16T06:54:13Z Determinants of tax non-compliance behaviour of business income earners in Shah Alam 2017 Zahrul Zaid, Abdul Wahab Mat Udin, Noraza Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. Tax authorities around the world continuously attempt to improve the level of tax compliance including Inland Revenue Board of Malaysia (IRBM) by combating tax non-compliance. IRBM defines tax non-compliance as the failure of an individual or an entity to register, submit tax forms within a prescribed time period, report the correct amount of income, and pay taxes. Previous studies confirmed that most individual category taxpayers are involved with tax non-compliance activities, however not many studies covered this issue in Malaysia especially on individuals who are business income earners. Thus, this study empirically investigates the influence of tax knowledge, tax morale and tax complexity on tax non-compliance behaviour of business income earners in Shah Alam. This study is supported by behavioural decision theory and theory of cognitive conflict. The data was collected through survey questionnaires and analysed using multiple regression analysis and other statistical techniques. A total of 500 questionnaires were distributed that yielded 328 usable questionnaires. The results reveal that there is a positive significant relationship between tax knowledge, tax morale and tax complexity on tax noncompliance behaviour of business income earners. This study concludes with the theoretical implications and practical recommendations for IRBM in order to improve tax collection such as developed and implement more stringent enforcement strategies to combat tax non-compliance in Malaysia. In addition, IRBM should play a more proactive role to encourage and educate business income earners by enhancing their knowledge on taxation. This study also highlights several limitations and suggests future studies in this area. 2017 Thesis https://etd.uum.edu.my/8559/ https://etd.uum.edu.my/8559/1/S819502_01.pdf text eng public https://etd.uum.edu.my/8559/2/S819502_02.pdf text eng public https://etd.uum.edu.my/8559/3/s819502_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Mat Udin, Noraza
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Zahrul Zaid, Abdul Wahab Determinants of tax non-compliance behaviour of business income earners in Shah Alam
description	Tax authorities around the world continuously attempt to improve the level of tax compliance including Inland Revenue Board of Malaysia (IRBM) by combating tax non-compliance. IRBM defines tax non-compliance as the failure of an individual or an entity to register, submit tax forms within a prescribed time period, report the correct amount of income, and pay taxes. Previous studies confirmed that most individual category taxpayers are involved with tax non-compliance activities, however not many studies covered this issue in Malaysia especially on individuals who are business income earners. Thus, this study empirically investigates the influence of tax knowledge, tax morale and tax complexity on tax non-compliance behaviour of business income earners in Shah Alam. This study is supported by behavioural decision theory and theory of cognitive conflict. The data was collected through survey questionnaires and analysed using multiple regression analysis and other statistical techniques. A total of 500 questionnaires were distributed that yielded 328 usable questionnaires. The results reveal that there is a positive significant relationship between tax knowledge, tax morale and tax complexity on tax noncompliance behaviour of business income earners. This study concludes with the theoretical implications and practical recommendations for IRBM in order to improve tax collection such as developed and implement more stringent enforcement strategies to combat tax non-compliance in Malaysia. In addition, IRBM should play a more proactive role to encourage and educate business income earners by enhancing their knowledge on taxation. This study also highlights several limitations and suggests future studies in this area.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Zahrul Zaid, Abdul Wahab
author_facet	Zahrul Zaid, Abdul Wahab
author_sort	Zahrul Zaid, Abdul Wahab
title	Determinants of tax non-compliance behaviour of business income earners in Shah Alam
title_short	Determinants of tax non-compliance behaviour of business income earners in Shah Alam
title_full	Determinants of tax non-compliance behaviour of business income earners in Shah Alam
title_fullStr	Determinants of tax non-compliance behaviour of business income earners in Shah Alam
title_full_unstemmed	Determinants of tax non-compliance behaviour of business income earners in Shah Alam
title_sort	determinants of tax non-compliance behaviour of business income earners in shah alam
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2017
url	https://etd.uum.edu.my/8559/1/S819502_01.pdf https://etd.uum.edu.my/8559/2/S819502_02.pdf https://etd.uum.edu.my/8559/3/s819502_references.docx
_version_	1747828413398253568

Determinants of tax non-compliance behaviour of business income earners in Shah Alam

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