The relationship between demographics factors and the participation by individual taxpayers in Johor Bahru in the special voluntary disclosure program (svdp)

The tax non-compliance issue is a global issue that happens all over the world, including in Malaysia. Tax non-compliance requires tax administrators to identify suitable and appropriate measures to solve this issue. The Malaysian Government decided to launch the Special Voluntary Disclosure Progra...

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Main Author:	Zulkapli, Amir arif
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9424/1/s825133_01.pdf https://etd.uum.edu.my/9424/2/s825133_02.pdf https://etd.uum.edu.my/9424/3/s825133_references.docx
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id	my-uum-etd.9424
record_format	uketd_dc
spelling	my-uum-etd.94242023-04-10T01:56:25Z The relationship between demographics factors and the participation by individual taxpayers in Johor Bahru in the special voluntary disclosure program (svdp) 2020 Zulkapli, Amir arif Zainol Ariffin, Zaimah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. The tax non-compliance issue is a global issue that happens all over the world, including in Malaysia. Tax non-compliance requires tax administrators to identify suitable and appropriate measures to solve this issue. The Malaysian Government decided to launch the Special Voluntary Disclosure Program (SVDP) from 3 November 2018 – 30 September 2019 as an effort to increase the level of tax compliance in Malaysia. The Government and the Inland Revenue Board of Malaysia (IRBM) have set the target for the SVDP to attract one million taxpayers and RM10 billion in total collection and penalty throughout this program. Despite this target, only 286,428 taxpayers (28.6%) participated in this program and RM7.8 billion tax and penalty were raised. There are a lot of room for improvements in future if the same program is to be implemented by the Government. Therefore, the aim of this study is to examine the relationship between demographic factors (age, gender, race, marital status, type of income, source of income) and taxpayers’ behaviour to join the SVDP, involving 200 taxpayers in Johor Bahru through an online survey. Findings show that marital status and type of income are statistically significant and the other four factors are insignificant. Only two of the six hypothesized relationships are supported in this study. From the findings, the IRBM can focus more on both type of income (salary-earners and the self-employed taxpayers) as well as single and married taxpayers in terms of tax education and audit as these groups of taxpayers are indirectly involved in the tax noncompliance issue. 2020 Thesis https://etd.uum.edu.my/9424/ https://etd.uum.edu.my/9424/1/s825133_01.pdf text eng public https://etd.uum.edu.my/9424/2/s825133_02.pdf text eng public https://etd.uum.edu.my/9424/3/s825133_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Zainol Ariffin, Zaimah
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Zulkapli, Amir arif The relationship between demographics factors and the participation by individual taxpayers in Johor Bahru in the special voluntary disclosure program (svdp)
description	The tax non-compliance issue is a global issue that happens all over the world, including in Malaysia. Tax non-compliance requires tax administrators to identify suitable and appropriate measures to solve this issue. The Malaysian Government decided to launch the Special Voluntary Disclosure Program (SVDP) from 3 November 2018 – 30 September 2019 as an effort to increase the level of tax compliance in Malaysia. The Government and the Inland Revenue Board of Malaysia (IRBM) have set the target for the SVDP to attract one million taxpayers and RM10 billion in total collection and penalty throughout this program. Despite this target, only 286,428 taxpayers (28.6%) participated in this program and RM7.8 billion tax and penalty were raised. There are a lot of room for improvements in future if the same program is to be implemented by the Government. Therefore, the aim of this study is to examine the relationship between demographic factors (age, gender, race, marital status, type of income, source of income) and taxpayers’ behaviour to join the SVDP, involving 200 taxpayers in Johor Bahru through an online survey. Findings show that marital status and type of income are statistically significant and the other four factors are insignificant. Only two of the six hypothesized relationships are supported in this study. From the findings, the IRBM can focus more on both type of income (salary-earners and the self-employed taxpayers) as well as single and married taxpayers in terms of tax education and audit as these groups of taxpayers are indirectly involved in the tax noncompliance issue.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Zulkapli, Amir arif
author_facet	Zulkapli, Amir arif
author_sort	Zulkapli, Amir arif
title	The relationship between demographics factors and the participation by individual taxpayers in Johor Bahru in the special voluntary disclosure program (svdp)
title_short	The relationship between demographics factors and the participation by individual taxpayers in Johor Bahru in the special voluntary disclosure program (svdp)
title_full	The relationship between demographics factors and the participation by individual taxpayers in Johor Bahru in the special voluntary disclosure program (svdp)
title_fullStr	The relationship between demographics factors and the participation by individual taxpayers in Johor Bahru in the special voluntary disclosure program (svdp)
title_full_unstemmed	The relationship between demographics factors and the participation by individual taxpayers in Johor Bahru in the special voluntary disclosure program (svdp)
title_sort	relationship between demographics factors and the participation by individual taxpayers in johor bahru in the special voluntary disclosure program (svdp)
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9424/1/s825133_01.pdf https://etd.uum.edu.my/9424/2/s825133_02.pdf https://etd.uum.edu.my/9424/3/s825133_references.docx
_version_	1776103729472208896

The relationship between demographics factors and the participation by individual taxpayers in Johor Bahru in the special voluntary disclosure program (svdp)

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