Determinants of underpayment of taxes among companies in Malaysia

Corporate tax collection is the highest contributor to the revenue for the Malaysian Government as compared to other direct taxes. Although there is an increase in the amount of direct tax collection over the years, the Inland Revenue Board of Malaysia (IRBM) takes the issue of the underpayment of t...

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Main Author:	Nor Hassan, Nor Aina
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9677/1/s821440_01.pdf https://etd.uum.edu.my/9677/2/s821440_02.pdf https://etd.uum.edu.my/9677/3/s821440_references.docx
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id	my-uum-etd.9677
record_format	uketd_dc
spelling	my-uum-etd.96772022-10-06T02:04:09Z Determinants of underpayment of taxes among companies in Malaysia 2019 Nor Hassan, Nor Aina Saad, Natrah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Corporate tax collection is the highest contributor to the revenue for the Malaysian Government as compared to other direct taxes. Although there is an increase in the amount of direct tax collection over the years, the Inland Revenue Board of Malaysia (IRBM) takes the issue of the underpayment of tax gap seriously due to the increasing number of tax evaders based on compliance with corporate tax collections. Thus, this study attempts to examine the determinants of underpayment of taxes among large corporate taxpayers in Malaysia by looking at the increase of tax imposed as a result of non-compliance taxpayers with the Advanced Instalment Scheme (CP204). This study uses tax estimation information (CP204) sent to the IRBM as a method of measuring effective tax payments by taxpayers in Malaysia. The results show that corporate taxpayers in Malaysia can be correlated with underpayment of tax gap activities since the amount of tax payable is rising compared to the estimation tax submitted by taxpayers through Form CP204. Further, the results reveal that level of profitability and tax return filing experience have significant correlation with underpayment of tax gap while tax agent involvement and age of the company does not provide evidence on the significant correlation with underpayment of tax gap. The results of this study are highly relevant to IRBM in developing strategies to curb underpayment tax gap as well as add value to the literature related to taxation. 2019 Thesis https://etd.uum.edu.my/9677/ https://etd.uum.edu.my/9677/1/s821440_01.pdf text eng public https://etd.uum.edu.my/9677/2/s821440_02.pdf text eng public https://etd.uum.edu.my/9677/3/s821440_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Saad, Natrah
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Nor Hassan, Nor Aina Determinants of underpayment of taxes among companies in Malaysia
description	Corporate tax collection is the highest contributor to the revenue for the Malaysian Government as compared to other direct taxes. Although there is an increase in the amount of direct tax collection over the years, the Inland Revenue Board of Malaysia (IRBM) takes the issue of the underpayment of tax gap seriously due to the increasing number of tax evaders based on compliance with corporate tax collections. Thus, this study attempts to examine the determinants of underpayment of taxes among large corporate taxpayers in Malaysia by looking at the increase of tax imposed as a result of non-compliance taxpayers with the Advanced Instalment Scheme (CP204). This study uses tax estimation information (CP204) sent to the IRBM as a method of measuring effective tax payments by taxpayers in Malaysia. The results show that corporate taxpayers in Malaysia can be correlated with underpayment of tax gap activities since the amount of tax payable is rising compared to the estimation tax submitted by taxpayers through Form CP204. Further, the results reveal that level of profitability and tax return filing experience have significant correlation with underpayment of tax gap while tax agent involvement and age of the company does not provide evidence on the significant correlation with underpayment of tax gap. The results of this study are highly relevant to IRBM in developing strategies to curb underpayment tax gap as well as add value to the literature related to taxation.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Nor Hassan, Nor Aina
author_facet	Nor Hassan, Nor Aina
author_sort	Nor Hassan, Nor Aina
title	Determinants of underpayment of taxes among companies in Malaysia
title_short	Determinants of underpayment of taxes among companies in Malaysia
title_full	Determinants of underpayment of taxes among companies in Malaysia
title_fullStr	Determinants of underpayment of taxes among companies in Malaysia
title_full_unstemmed	Determinants of underpayment of taxes among companies in Malaysia
title_sort	determinants of underpayment of taxes among companies in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9677/1/s821440_01.pdf https://etd.uum.edu.my/9677/2/s821440_02.pdf https://etd.uum.edu.my/9677/3/s821440_references.docx
_version_	1747828647876624384

Determinants of underpayment of taxes among companies in Malaysia

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