Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman

The purpose of this applied research is primarily to examine the extent of tax evasion among selected high income individuals seeking tax services from a tax agent and to investigate the motivation behind risk taking by selected high income individuals on tax evasion practices. This is because there...

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Bibliographic Details
Main Author:	Osman, Nurdiyana
Format:	Thesis
Language:	English
Published:	2013
Subjects:	Revenue Taxation Internal revenue
Online Access:	https://ir.uitm.edu.my/id/eprint/14281/1/TM_NURDIYANA%20OSMAN%20AC%2013_5.pdf
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id	my-uitm-ir.14281
record_format	uketd_dc
spelling	my-uitm-ir.142812022-04-21T02:39:42Z Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman 2013 Osman, Nurdiyana Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance The purpose of this applied research is primarily to examine the extent of tax evasion among selected high income individuals seeking tax services from a tax agent and to investigate the motivation behind risk taking by selected high income individuals on tax evasion practices. This is because there are issues that on tax payers’ evasion arise nowadays. It is not only in Malaysia but it is happening around the world. Because of tax revenue forms a major component of the total revenue and its efficient collection is very important, thus tax evasion give huge implications to our nation nowadays. Hence, this research will try to identify the motivation that can facilitate to tax evasion among high income individual taxpayers. The researcher also attempted identify to what extent of individual taxpayer understands regarding tax evasion. The result of the analysis will then be presented in descriptive statistic and the results of the research show that there is some reasons to indicate tax evasion arises among high income individual taxpayers. The conclusion of this study shows that tax evasion give huge impact to government and also can effect to infrastructure facilities in Malaysia. The findings suggest that strengthen law enforcement and try to simplify tax requirements and tax system to ensure tax evasion can be reduces. 2013 Thesis https://ir.uitm.edu.my/id/eprint/14281/ https://ir.uitm.edu.my/id/eprint/14281/1/TM_NURDIYANA%20OSMAN%20AC%2013_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Revenue Taxation Internal revenue Revenue Taxation Internal revenue
spellingShingle	Revenue Taxation Internal revenue Revenue Taxation Internal revenue Osman, Nurdiyana Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman
description	The purpose of this applied research is primarily to examine the extent of tax evasion among selected high income individuals seeking tax services from a tax agent and to investigate the motivation behind risk taking by selected high income individuals on tax evasion practices. This is because there are issues that on tax payers’ evasion arise nowadays. It is not only in Malaysia but it is happening around the world. Because of tax revenue forms a major component of the total revenue and its efficient collection is very important, thus tax evasion give huge implications to our nation nowadays. Hence, this research will try to identify the motivation that can facilitate to tax evasion among high income individual taxpayers. The researcher also attempted identify to what extent of individual taxpayer understands regarding tax evasion. The result of the analysis will then be presented in descriptive statistic and the results of the research show that there is some reasons to indicate tax evasion arises among high income individual taxpayers. The conclusion of this study shows that tax evasion give huge impact to government and also can effect to infrastructure facilities in Malaysia. The findings suggest that strengthen law enforcement and try to simplify tax requirements and tax system to ensure tax evasion can be reduces.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Osman, Nurdiyana
author_facet	Osman, Nurdiyana
author_sort	Osman, Nurdiyana
title	Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman
title_short	Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman
title_full	Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman
title_fullStr	Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman
title_full_unstemmed	Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman
title_sort	risk taking among high income individual taxpayers due to lack of tax evidence / nurdiyana osman
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2013
url	https://ir.uitm.edu.my/id/eprint/14281/1/TM_NURDIYANA%20OSMAN%20AC%2013_5.pdf
_version_	1783733244922953728

Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman

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