Factors that influence differences in interpreting public ruling: In achieving high tax compliance

Tax is an essential financial model that administered by the government by the way of collection of tax from individuals or corporations. Taxes are essential sources of income use by government for development of a country as well as to accommodate the public services responsibility. For decade rese...

Full description

Saved in:

Bibliographic Details
Main Author:	Setupathy, Ratha Krishnan
Format:	Thesis
Language:	eng eng
Published:	2021
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9564/1/s826983-01.pdf https://etd.uum.edu.my/9564/2/s826983-02.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.9564
record_format	uketd_dc
spelling	my-uum-etd.95642022-06-28T06:36:13Z Factors that influence differences in interpreting public ruling: In achieving high tax compliance 2021 Setupathy, Ratha Krishnan Abdul Aziz, Saliza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Tax is an essential financial model that administered by the government by the way of collection of tax from individuals or corporations. Taxes are essential sources of income use by government for development of a country as well as to accommodate the public services responsibility. For decade research has been done on the tax compliance aspect and various factor has identified that might impact the collection of tax revenues. Interpretation never been an important aspect in the research and the closest research in Malaysia is readability test on Income Tax Act (ITA) 1967 and Public Ruling (PR) the explanatory tax materials. Accordingly in this study, it is aimed to explore further on the PR and examine factors that influence differences in interpreting PR that might impact compliance level of taxpayers. This study is mainly focused on the factor that influence differences in interpreting PR and constructed in a form of survey questionnaire. The population of analysis is licenced tax agents in Selangor, Malaysia who were selected via a simple random sampling collected from licenced tax agent list available at Inland Revenue Board of Malaysia (IRBM) portal. This research focusses on establishing factor that influence difference in interpreting therefore measurement element that need to cover is interpretation or understandability. The findings appear to be significantly positive in relationship in constructed word, presentation material, educational background and working experience with difference in interpreting PR among tax agent in Selangor, Malaysia. This research outcomes assumed to be an added value to tax knowledge and literatures and for future research in tax environments. Meanwhile, it could help tax authorities to improve upcoming PR texts where it utilized in achieving high tax compliance. 2021 Thesis https://etd.uum.edu.my/9564/ https://etd.uum.edu.my/9564/1/s826983-01.pdf text eng 2024-12-20 staffonly https://etd.uum.edu.my/9564/2/s826983-02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Aziz, Saliza
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Setupathy, Ratha Krishnan Factors that influence differences in interpreting public ruling: In achieving high tax compliance
description	Tax is an essential financial model that administered by the government by the way of collection of tax from individuals or corporations. Taxes are essential sources of income use by government for development of a country as well as to accommodate the public services responsibility. For decade research has been done on the tax compliance aspect and various factor has identified that might impact the collection of tax revenues. Interpretation never been an important aspect in the research and the closest research in Malaysia is readability test on Income Tax Act (ITA) 1967 and Public Ruling (PR) the explanatory tax materials. Accordingly in this study, it is aimed to explore further on the PR and examine factors that influence differences in interpreting PR that might impact compliance level of taxpayers. This study is mainly focused on the factor that influence differences in interpreting PR and constructed in a form of survey questionnaire. The population of analysis is licenced tax agents in Selangor, Malaysia who were selected via a simple random sampling collected from licenced tax agent list available at Inland Revenue Board of Malaysia (IRBM) portal. This research focusses on establishing factor that influence difference in interpreting therefore measurement element that need to cover is interpretation or understandability. The findings appear to be significantly positive in relationship in constructed word, presentation material, educational background and working experience with difference in interpreting PR among tax agent in Selangor, Malaysia. This research outcomes assumed to be an added value to tax knowledge and literatures and for future research in tax environments. Meanwhile, it could help tax authorities to improve upcoming PR texts where it utilized in achieving high tax compliance.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Setupathy, Ratha Krishnan
author_facet	Setupathy, Ratha Krishnan
author_sort	Setupathy, Ratha Krishnan
title	Factors that influence differences in interpreting public ruling: In achieving high tax compliance
title_short	Factors that influence differences in interpreting public ruling: In achieving high tax compliance
title_full	Factors that influence differences in interpreting public ruling: In achieving high tax compliance
title_fullStr	Factors that influence differences in interpreting public ruling: In achieving high tax compliance
title_full_unstemmed	Factors that influence differences in interpreting public ruling: In achieving high tax compliance
title_sort	factors that influence differences in interpreting public ruling: in achieving high tax compliance
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2021
url	https://etd.uum.edu.my/9564/1/s826983-01.pdf https://etd.uum.edu.my/9564/2/s826983-02.pdf
_version_	1747828623566438400

Factors that influence differences in interpreting public ruling: In achieving high tax compliance

Similar Items