Determinants of tax non-compliance among small and medium-sized corporations in Sarawak: tax audit data

One of country's sources of income to stimulus economic development is based on a tax managed to be collected. In Malaysia, the Inland Revenue Board of Malaysia (TRBM) is an agency appointed to govern the direct tax collection which is known as income tax. Income tax is the main contributor to...

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Main Author:	Clement Jackoi, Bernard Empam
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9732/1/s825134_01.pdf https://etd.uum.edu.my/9732/2/s825134_02.pdf https://etd.uum.edu.my/9732/3/s825134_references.docx
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id	my-uum-etd.9732
record_format	uketd_dc
spelling	my-uum-etd.97322022-08-15T03:06:59Z Determinants of tax non-compliance among small and medium-sized corporations in Sarawak: tax audit data 2020 Clement Jackoi, Bernard Empam 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. One of country's sources of income to stimulus economic development is based on a tax managed to be collected. In Malaysia, the Inland Revenue Board of Malaysia (TRBM) is an agency appointed to govern the direct tax collection which is known as income tax. Income tax is the main contributor to most of the country's revenue. Performance statistics shown that the tax collection reported by the IRBM increasing annually. However, non-compliance issue tremendously increased with an increase in the number of tax audit cases finalized with audit adjustments and penalties. This study is carried out to identify the determinant of non-compliance among the Small and Medium Corporations (SMCs). Secondary data is obtained from the IRBM taxation Audit Case Management System as quantitative data for the purpose of this study. Samples of the study population used the SMCs tax audit case finalized in year 2018 at Sarawak's IRBM branches. The focus of the study is on company location, industry type, company size and financial liquidity of SM Cs. The results showed that there was a significant difference between SMCs tax non-compliance in Sarawak branches and the type of industry as well as the size of the company factors. However, there is no significant difference between SM Cs tax non-compliance in Sarawak branches and the company location and company's financial liquidity factors. The result of this study is expected to provide additional information to tax literatures and assistance to the IRBM in Sarawak to enhance the tax compliance among SMCs in Sarawak. 2020 Thesis https://etd.uum.edu.my/9732/ https://etd.uum.edu.my/9732/1/s825134_01.pdf text eng 2023-12-23 staffonly https://etd.uum.edu.my/9732/2/s825134_02.pdf text eng public https://etd.uum.edu.my/9732/3/s825134_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Aziz, Saliza
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Clement Jackoi, Bernard Empam Determinants of tax non-compliance among small and medium-sized corporations in Sarawak: tax audit data
description	One of country's sources of income to stimulus economic development is based on a tax managed to be collected. In Malaysia, the Inland Revenue Board of Malaysia (TRBM) is an agency appointed to govern the direct tax collection which is known as income tax. Income tax is the main contributor to most of the country's revenue. Performance statistics shown that the tax collection reported by the IRBM increasing annually. However, non-compliance issue tremendously increased with an increase in the number of tax audit cases finalized with audit adjustments and penalties. This study is carried out to identify the determinant of non-compliance among the Small and Medium Corporations (SMCs). Secondary data is obtained from the IRBM taxation Audit Case Management System as quantitative data for the purpose of this study. Samples of the study population used the SMCs tax audit case finalized in year 2018 at Sarawak's IRBM branches. The focus of the study is on company location, industry type, company size and financial liquidity of SM Cs. The results showed that there was a significant difference between SMCs tax non-compliance in Sarawak branches and the type of industry as well as the size of the company factors. However, there is no significant difference between SM Cs tax non-compliance in Sarawak branches and the company location and company's financial liquidity factors. The result of this study is expected to provide additional information to tax literatures and assistance to the IRBM in Sarawak to enhance the tax compliance among SMCs in Sarawak.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Clement Jackoi, Bernard Empam
author_facet	Clement Jackoi, Bernard Empam
author_sort	Clement Jackoi, Bernard Empam
title	Determinants of tax non-compliance among small and medium-sized corporations in Sarawak: tax audit data
title_short	Determinants of tax non-compliance among small and medium-sized corporations in Sarawak: tax audit data
title_full	Determinants of tax non-compliance among small and medium-sized corporations in Sarawak: tax audit data
title_fullStr	Determinants of tax non-compliance among small and medium-sized corporations in Sarawak: tax audit data
title_full_unstemmed	Determinants of tax non-compliance among small and medium-sized corporations in Sarawak: tax audit data
title_sort	determinants of tax non-compliance among small and medium-sized corporations in sarawak: tax audit data
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9732/1/s825134_01.pdf https://etd.uum.edu.my/9732/2/s825134_02.pdf https://etd.uum.edu.my/9732/3/s825134_references.docx
_version_	1747828660615774208

Determinants of tax non-compliance among small and medium-sized corporations in Sarawak: tax audit data

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