A study on firm characteristics on the tax noncompliance among large corporations in Malaysia

Tax revenue is a major source and contributor to the Government’s Fund for development and governing a nation. Therefore, tax non-compliance has always been a major concern to the majority of tax authorities around the world. Although many tax non-compliance studies have been conducted in the past,...

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Main Author:	Abdullah, Khairani
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9730/1/s825139_01.pdf https://etd.uum.edu.my/9730/2/s825139_02.pdf https://etd.uum.edu.my/9730/3/s825139_references.docx
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id	my-uum-etd.9730
record_format	uketd_dc
spelling	my-uum-etd.97302023-10-18T00:44:40Z A study on firm characteristics on the tax noncompliance among large corporations in Malaysia 2020 Abdullah, Khairani Bidin, Zainol Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Tax revenue is a major source and contributor to the Government’s Fund for development and governing a nation. Therefore, tax non-compliance has always been a major concern to the majority of tax authorities around the world. Although many tax non-compliance studies have been conducted in the past, there were still limited studies on corporate taxpayers’ non-compliance using actual tax audit data. This study was conducted to determine the significant difference between type of industries, type of tax agent, ownership structure, form of companies and financial liquidity towards tax non-compliance among large corporations in Malaysia. This study is a quantitative research and data used are secondary data from real tax audit cases resolved for the period from 2017 to 2019 audited by Special Branch of Inland Revenue Board of Malaysia (IRBM) consisting of Large Taxpayer Branch, Special Industry Branch and Multinational Tax Branch. A total of 120 samples have been selected for analysis. Tax non-compliance was measured by the tax deficiency that was discovered during the tax audit. To obtain the results of the study, the Statistical Package for Social Sciences (SPSS) was used which consisted of descriptive statistics, normality test and mean comparisons. The results showed that type of industries, type of tax agents, form of companies and also financial liquidity have a significant difference on tax noncompliance, whereas ownership structure have no significant difference. The findings of this study provided valuable input to IRBM to strengthen audit methods and strategies to curb the tax non-compliance more effectively. In addition, this study also added value to the existing literature works in related to tax non-compliance. 2020 Thesis https://etd.uum.edu.my/9730/ https://etd.uum.edu.my/9730/1/s825139_01.pdf text eng public https://etd.uum.edu.my/9730/2/s825139_02.pdf text eng public https://etd.uum.edu.my/9730/3/s825139_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Bidin, Zainol
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Abdullah, Khairani A study on firm characteristics on the tax noncompliance among large corporations in Malaysia
description	Tax revenue is a major source and contributor to the Government’s Fund for development and governing a nation. Therefore, tax non-compliance has always been a major concern to the majority of tax authorities around the world. Although many tax non-compliance studies have been conducted in the past, there were still limited studies on corporate taxpayers’ non-compliance using actual tax audit data. This study was conducted to determine the significant difference between type of industries, type of tax agent, ownership structure, form of companies and financial liquidity towards tax non-compliance among large corporations in Malaysia. This study is a quantitative research and data used are secondary data from real tax audit cases resolved for the period from 2017 to 2019 audited by Special Branch of Inland Revenue Board of Malaysia (IRBM) consisting of Large Taxpayer Branch, Special Industry Branch and Multinational Tax Branch. A total of 120 samples have been selected for analysis. Tax non-compliance was measured by the tax deficiency that was discovered during the tax audit. To obtain the results of the study, the Statistical Package for Social Sciences (SPSS) was used which consisted of descriptive statistics, normality test and mean comparisons. The results showed that type of industries, type of tax agents, form of companies and also financial liquidity have a significant difference on tax noncompliance, whereas ownership structure have no significant difference. The findings of this study provided valuable input to IRBM to strengthen audit methods and strategies to curb the tax non-compliance more effectively. In addition, this study also added value to the existing literature works in related to tax non-compliance.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Abdullah, Khairani
author_facet	Abdullah, Khairani
author_sort	Abdullah, Khairani
title	A study on firm characteristics on the tax noncompliance among large corporations in Malaysia
title_short	A study on firm characteristics on the tax noncompliance among large corporations in Malaysia
title_full	A study on firm characteristics on the tax noncompliance among large corporations in Malaysia
title_fullStr	A study on firm characteristics on the tax noncompliance among large corporations in Malaysia
title_full_unstemmed	A study on firm characteristics on the tax noncompliance among large corporations in Malaysia
title_sort	study on firm characteristics on the tax noncompliance among large corporations in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9730/1/s825139_01.pdf https://etd.uum.edu.my/9730/2/s825139_02.pdf https://etd.uum.edu.my/9730/3/s825139_references.docx
_version_	1783729414797787136

A study on firm characteristics on the tax noncompliance among large corporations in Malaysia

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