Factors influencing tax avoidance in preparing financial statement among sme taxpayers

Tax avoidance cases in Malaysia is increasing year by year. Tax avoidance leads to shortfall in country’s revenue. Therefore, this study aims to investigate the factors that lead to tax avoidance among SME taxpayers in Penang, Malaysia. The study was performed by adopting the Approach-Avoidance Theo...

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Main Author:	Lee, Su Hee
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9449/1/s824188_01.pdf https://etd.uum.edu.my/9449/2/s824188_02.pdf https://etd.uum.edu.my/9449/3/s824188_references.docx
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id	my-uum-etd.9449
record_format	uketd_dc
spelling	my-uum-etd.94492023-10-18T08:25:10Z Factors influencing tax avoidance in preparing financial statement among sme taxpayers 2020 Lee, Su Hee Marimuthu, Munusamy Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Tax avoidance cases in Malaysia is increasing year by year. Tax avoidance leads to shortfall in country’s revenue. Therefore, this study aims to investigate the factors that lead to tax avoidance among SME taxpayers in Penang, Malaysia. The study was performed by adopting the Approach-Avoidance Theory model. This model is widely used to explain the decision making by the taxpayers involving tax avoidance activities. The framework of the study focused on four level factors namely tax complexity, tax compliance costs, tax rate and government transparency spending and tax education and tax knowledge. The objectives of this study are to determine the level and the relationship of tax complexity, tax compliance costs, tax rate and government transparency spending and tax education and tax knowledge with tax avoidance. This study employed quantitative method by distributing the surveys to the SME taxpayers in Penang state. The total sample of this study were 420 respondents. Collected data were analysed by using SPSS Statistics version 25. As a result, the findings from the regression analysis revealed that tax complexity, tax compliance costs and tax education and tax knowledge had significantly contributed to tax avoidance activities among SME taxpayers in Penang state. However, the study discovered that there was an insignificant relationship between tax rate and government transparency spending with tax avoidance activities in Penang state. The results of this research can be used to develop awareness among the SME owners and to reduce the tax avoidance cases in Penang, Malaysia. 2020 Thesis https://etd.uum.edu.my/9449/ https://etd.uum.edu.my/9449/1/s824188_01.pdf text eng public https://etd.uum.edu.my/9449/2/s824188_02.pdf text eng public https://etd.uum.edu.my/9449/3/s824188_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Marimuthu, Munusamy
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Lee, Su Hee Factors influencing tax avoidance in preparing financial statement among sme taxpayers
description	Tax avoidance cases in Malaysia is increasing year by year. Tax avoidance leads to shortfall in country’s revenue. Therefore, this study aims to investigate the factors that lead to tax avoidance among SME taxpayers in Penang, Malaysia. The study was performed by adopting the Approach-Avoidance Theory model. This model is widely used to explain the decision making by the taxpayers involving tax avoidance activities. The framework of the study focused on four level factors namely tax complexity, tax compliance costs, tax rate and government transparency spending and tax education and tax knowledge. The objectives of this study are to determine the level and the relationship of tax complexity, tax compliance costs, tax rate and government transparency spending and tax education and tax knowledge with tax avoidance. This study employed quantitative method by distributing the surveys to the SME taxpayers in Penang state. The total sample of this study were 420 respondents. Collected data were analysed by using SPSS Statistics version 25. As a result, the findings from the regression analysis revealed that tax complexity, tax compliance costs and tax education and tax knowledge had significantly contributed to tax avoidance activities among SME taxpayers in Penang state. However, the study discovered that there was an insignificant relationship between tax rate and government transparency spending with tax avoidance activities in Penang state. The results of this research can be used to develop awareness among the SME owners and to reduce the tax avoidance cases in Penang, Malaysia.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Lee, Su Hee
author_facet	Lee, Su Hee
author_sort	Lee, Su Hee
title	Factors influencing tax avoidance in preparing financial statement among sme taxpayers
title_short	Factors influencing tax avoidance in preparing financial statement among sme taxpayers
title_full	Factors influencing tax avoidance in preparing financial statement among sme taxpayers
title_fullStr	Factors influencing tax avoidance in preparing financial statement among sme taxpayers
title_full_unstemmed	Factors influencing tax avoidance in preparing financial statement among sme taxpayers
title_sort	factors influencing tax avoidance in preparing financial statement among sme taxpayers
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9449/1/s824188_01.pdf https://etd.uum.edu.my/9449/2/s824188_02.pdf https://etd.uum.edu.my/9449/3/s824188_references.docx
_version_	1783729389092995072

Factors influencing tax avoidance in preparing financial statement among sme taxpayers

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