The determinants of tax non-compliance in inland revenue board of Malaysia's Malacca branch

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

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
المؤلف الرئيسي: Muhammad Nor, Mohd Azwary
التنسيق: أطروحة
اللغة:eng
eng
eng
منشور في: 2020
الموضوعات:
الوصول للمادة أونلاين:https://etd.uum.edu.my/9447/1/s825141_01.pdf
https://etd.uum.edu.my/9447/2/s825141_02.pdf
https://etd.uum.edu.my/9447/3/s825141_references.docx
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الوصف
الملخص:Income tax is the main source of income for the Malaysian government. In Malaysia, the Malaysian Inland Revenue Board (IRBM) serves as the institution responsible for managing income tax which is the country's direct tax and is a major contributor to most of the country's income. Tax non-compliance is an ongoing issue faced by most governing bodies including the Inland Revenue Board of Malaysia. With increasing taxpayer companies, it is well known that there is a risk of disobedience among corporate taxpayers. The purpose of this study is therefore to study the significant differences between the two characteristics: (i) size of the company and (ii) age of the company among corporate taxpayers at IRBM Malacca branch. The sample population study uses tax audit cases obtained from the CMS System for 80 company tax audit cases completed at the Malacca branch in 2018. The independent sample T-test and multiple linear regression tests are used to compare the variables, size of the company and age of the company and tax non-compliance among corporate taxpayers. However, the results show that there is no significant difference between the size of the company and the age of the company with the tax non-compliance among corporate taxpayers in the IRBM Malacca branch.