Faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit
Record keeping is vital for business as well as for tax purposes. Tax compliance includes keeping complete business records so that tax liability can be determined correctly and in an orderly manner. Therefore, this study attempts to explore the determinant factors that influence the business record...
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2022
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Online Access: | https://etd.uum.edu.my/9566/1/s821421_01.pdf https://etd.uum.edu.my/9566/2/s821421_02.pdf |
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my-uum-etd.95662022-06-28T06:38:20Z Faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit 2022 Noor Dina, Ibrahim Ibrahim, Idawati College of Business (COB) College of Business (COB) HJ4771.6 Income Tax. Tax Returns. Record keeping is vital for business as well as for tax purposes. Tax compliance includes keeping complete business records so that tax liability can be determined correctly and in an orderly manner. Therefore, this study attempts to explore the determinant factors that influence the business record-keeping practices of sole proprietorships and partnerships from the perspective of Inland Revenue Board of Malaysia (IRBM)’s audit officers using the Theory of Planned Behaviour. Specifically, the objective of this study is to examine the influence of attitude, subjective norms, perceived behavioural control and taxpayers’ knowledge on taxation towards record-keeping practices from the perspectives of tax auditors. The results of the study found that attitude and perceived behavioural control have a significant influence on business record-keeping practices. Results from the multiple regression analysis indicate that only two independent variables significantly influence the record-keeping practices which are attitude and perceived behavioural control. From a theoretical perspective, this study contributes to the body of knowledge on the record-keeping practices among business taxpayers. The findings of this study would also insist the tax administrator in identifying the factors that influence the taxpayers’ behaviour in record-keeping practices to achieve the Strategic Intent of the IRBM 2021-2025. 2022 Thesis https://etd.uum.edu.my/9566/ https://etd.uum.edu.my/9566/1/s821421_01.pdf text eng 2025-04-01 staffonly https://etd.uum.edu.my/9566/2/s821421_02.pdf text eng public other masters Universiti Utara Malaysia |
institution |
Universiti Utara Malaysia |
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UUM ETD |
language |
eng eng |
advisor |
Ibrahim, Idawati |
topic |
HJ4771.6 Income Tax Tax Returns. |
spellingShingle |
HJ4771.6 Income Tax Tax Returns. Noor Dina, Ibrahim Faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit |
description |
Record keeping is vital for business as well as for tax purposes. Tax compliance includes keeping complete business records so that tax liability can be determined correctly and in an orderly manner. Therefore, this study attempts to explore the determinant factors that influence the business record-keeping practices of sole proprietorships and partnerships from the perspective of Inland Revenue Board of Malaysia (IRBM)’s audit officers using the Theory of Planned Behaviour. Specifically, the objective of this study is to examine the influence of attitude, subjective norms, perceived behavioural control and taxpayers’ knowledge on taxation towards record-keeping practices from the perspectives of tax auditors. The results of the study found that attitude and perceived behavioural control have a significant influence on business record-keeping practices. Results from the multiple regression analysis indicate that only two independent variables significantly influence the record-keeping practices which are attitude and perceived behavioural control. From a theoretical perspective, this study contributes to the body of knowledge on the record-keeping practices among business taxpayers. The findings of this study would also insist the tax administrator in identifying the factors that influence the taxpayers’ behaviour in record-keeping practices to achieve the Strategic Intent of the IRBM 2021-2025. |
format |
Thesis |
qualification_name |
other |
qualification_level |
Master's degree |
author |
Noor Dina, Ibrahim |
author_facet |
Noor Dina, Ibrahim |
author_sort |
Noor Dina, Ibrahim |
title |
Faktor penentu penyimpanan rekod yang baik di kalangan
peniaga kecil: pengalaman pegawai audit |
title_short |
Faktor penentu penyimpanan rekod yang baik di kalangan
peniaga kecil: pengalaman pegawai audit |
title_full |
Faktor penentu penyimpanan rekod yang baik di kalangan
peniaga kecil: pengalaman pegawai audit |
title_fullStr |
Faktor penentu penyimpanan rekod yang baik di kalangan
peniaga kecil: pengalaman pegawai audit |
title_full_unstemmed |
Faktor penentu penyimpanan rekod yang baik di kalangan
peniaga kecil: pengalaman pegawai audit |
title_sort |
faktor penentu penyimpanan rekod yang baik di kalangan
peniaga kecil: pengalaman pegawai audit |
granting_institution |
Universiti Utara Malaysia |
granting_department |
College of Business (COB) |
publishDate |
2022 |
url |
https://etd.uum.edu.my/9566/1/s821421_01.pdf https://etd.uum.edu.my/9566/2/s821421_02.pdf |
_version_ |
1747828624063463424 |