Penentu-penentu ketidakpatuhan cukai di kalangan Syarikat Kecil dan Sederhana di Malaysia: Data Audit Cukai LHDNM

Tax is an important economics resources for the development of a country. In Malaysia, income tax is a direct tax that is under the jurisdiction of the Inland Revenue Board of Malaysia (IRBM) and it is a major contributor to most national income. Even though the tax collected by the IRBM increases a...

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Main Author:	Wan Pariza, Wan Omar
Format:	Thesis
Language:	eng eng
Published:	2018
Subjects:	HD60 Small Business. HG Finance
Online Access:	https://etd.uum.edu.my/8905/1/S819527_01.pdf https://etd.uum.edu.my/8905/2/819527%20RFERENCES.docx
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id	my-uum-etd.8905
record_format	uketd_dc
spelling	my-uum-etd.89052021-12-12T01:34:24Z Penentu-penentu ketidakpatuhan cukai di kalangan Syarikat Kecil dan Sederhana di Malaysia: Data Audit Cukai LHDNM 2018 Wan Pariza, Wan Omar Abdul Aziz, Saliza Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD60 Small Business. HG Finance Tax is an important economics resources for the development of a country. In Malaysia, income tax is a direct tax that is under the jurisdiction of the Inland Revenue Board of Malaysia (IRBM) and it is a major contributor to most national income. Even though the tax collected by the IRBM increases annually, the problem of non-compliance also increases with the increasing number of tax audit cases finalized with audit adjustments and penalties. This study was conducted to identify the significant differences between the factors of tax non-compliance among Small and Medium Corporations (SMCs).The focus of the study is on the four factors that determine the tax non-compliance of the SMCs which is industry type, company location, company size and company's financial liquidity. This study is a quantitative study using secondary data obtained from the IRBM Case Management System. Population sample of this study are SMCs tax audit cases finalized in year 2015 at all IRBM branches. The findings show that there is a significant difference in SMCs tax non-compliance between the sizes of the company. However there is no significant difference in SMCs tax non-compliance between the industry type, company location and financial liquidity of the company. Research findings hopefully will be a value added to the tax literatures and thus help the tax authorities to enhance the tax compliance strategy among SMCs. 2018 Thesis https://etd.uum.edu.my/8905/ https://etd.uum.edu.my/8905/1/S819527_01.pdf text eng public https://etd.uum.edu.my/8905/2/819527%20RFERENCES.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Aziz, Saliza
topic	HD60 Small Business. HG Finance
spellingShingle	HD60 Small Business. HG Finance Wan Pariza, Wan Omar Penentu-penentu ketidakpatuhan cukai di kalangan Syarikat Kecil dan Sederhana di Malaysia: Data Audit Cukai LHDNM
description	Tax is an important economics resources for the development of a country. In Malaysia, income tax is a direct tax that is under the jurisdiction of the Inland Revenue Board of Malaysia (IRBM) and it is a major contributor to most national income. Even though the tax collected by the IRBM increases annually, the problem of non-compliance also increases with the increasing number of tax audit cases finalized with audit adjustments and penalties. This study was conducted to identify the significant differences between the factors of tax non-compliance among Small and Medium Corporations (SMCs).The focus of the study is on the four factors that determine the tax non-compliance of the SMCs which is industry type, company location, company size and company's financial liquidity. This study is a quantitative study using secondary data obtained from the IRBM Case Management System. Population sample of this study are SMCs tax audit cases finalized in year 2015 at all IRBM branches. The findings show that there is a significant difference in SMCs tax non-compliance between the sizes of the company. However there is no significant difference in SMCs tax non-compliance between the industry type, company location and financial liquidity of the company. Research findings hopefully will be a value added to the tax literatures and thus help the tax authorities to enhance the tax compliance strategy among SMCs.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Wan Pariza, Wan Omar
author_facet	Wan Pariza, Wan Omar
author_sort	Wan Pariza, Wan Omar
title	Penentu-penentu ketidakpatuhan cukai di kalangan Syarikat Kecil dan Sederhana di Malaysia: Data Audit Cukai LHDNM
title_short	Penentu-penentu ketidakpatuhan cukai di kalangan Syarikat Kecil dan Sederhana di Malaysia: Data Audit Cukai LHDNM
title_full	Penentu-penentu ketidakpatuhan cukai di kalangan Syarikat Kecil dan Sederhana di Malaysia: Data Audit Cukai LHDNM
title_fullStr	Penentu-penentu ketidakpatuhan cukai di kalangan Syarikat Kecil dan Sederhana di Malaysia: Data Audit Cukai LHDNM
title_full_unstemmed	Penentu-penentu ketidakpatuhan cukai di kalangan Syarikat Kecil dan Sederhana di Malaysia: Data Audit Cukai LHDNM
title_sort	penentu-penentu ketidakpatuhan cukai di kalangan syarikat kecil dan sederhana di malaysia: data audit cukai lhdnm
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/8905/1/S819527_01.pdf https://etd.uum.edu.my/8905/2/819527%20RFERENCES.docx
_version_	1747828486732513280

Penentu-penentu ketidakpatuhan cukai di kalangan Syarikat Kecil dan Sederhana di Malaysia: Data Audit Cukai LHDNM

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