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...

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Main Author:	Muhammad Nor, Mohd Azwary
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	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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id	my-uum-etd.9447
record_format	uketd_dc
spelling	my-uum-etd.94472022-06-01T07:16:18Z The determinants of tax non-compliance in inland revenue board of Malaysia's Malacca branch 2020 Muhammad Nor, Mohd Azwary Shafie, Rohami Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. 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. 2020 Thesis https://etd.uum.edu.my/9447/ https://etd.uum.edu.my/9447/1/s825141_01.pdf text eng 2023-12-31 staffonly https://etd.uum.edu.my/9447/2/s825141_02.pdf text eng public https://etd.uum.edu.my/9447/3/s825141_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Shafie, Rohami
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Muhammad Nor, Mohd Azwary The determinants of tax non-compliance in inland revenue board of Malaysia's Malacca branch
description	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.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Muhammad Nor, Mohd Azwary
author_facet	Muhammad Nor, Mohd Azwary
author_sort	Muhammad Nor, Mohd Azwary
title	The determinants of tax non-compliance in inland revenue board of Malaysia's Malacca branch
title_short	The determinants of tax non-compliance in inland revenue board of Malaysia's Malacca branch
title_full	The determinants of tax non-compliance in inland revenue board of Malaysia's Malacca branch
title_fullStr	The determinants of tax non-compliance in inland revenue board of Malaysia's Malacca branch
title_full_unstemmed	The determinants of tax non-compliance in inland revenue board of Malaysia's Malacca branch
title_sort	determinants of tax non-compliance in inland revenue board of malaysia's malacca branch
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	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
_version_	1747828597837529088

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

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