Employers’ profiles in cases of tax non-compliance towards their employees’ monthly tax deduction rules at The Inland Revenue Board, Jalan Duta Branch / Susan Sapidin

The purpose of this applied research is primarily to help the MTD Audit Unit in Cawangan Jalan Duta in understanding the employers that likely tend to not comply with the MTD Rules. In preparation for Malaysia to practice the MTD as a final tax, the effectiveness of this approach will only could be...

Full description

Saved in:

Bibliographic Details
Main Author:	Sapidin, Susan
Format:	Thesis
Language:	English
Published:	2014
Subjects:	Revenue Taxation Internal revenue
Online Access:	https://ir.uitm.edu.my/id/eprint/15275/1/TM_SUSAN%20SAPIDIN%20AC%2014_5.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uitm-ir.15275
record_format	uketd_dc
spelling	my-uitm-ir.152752022-03-14T03:29:43Z Employers’ profiles in cases of tax non-compliance towards their employees’ monthly tax deduction rules at The Inland Revenue Board, Jalan Duta Branch / Susan Sapidin 2014 Sapidin, Susan Revenue. Taxation. Internal revenue The purpose of this applied research is primarily to help the MTD Audit Unit in Cawangan Jalan Duta in understanding the employers that likely tend to not comply with the MTD Rules. In preparation for Malaysia to practice the MTD as a final tax, the effectiveness of this approach will only could be achieved if the employer complies with Rules MTD correctly. Therefore, a great responsibility carried by the IRB to ensure that employers fulfil their responsibilities accordingly. This also includes the responsibility to educate employers on the practicalities of making the MTD as a final tax with effective in 2015. Therefore, this study is the researcher’s attempt to determine the employer’s profile based on several business and directors’ gender and ethnicity factors towards their decision not to comply with the MTD Rules. The results of the research shows that the small and medium size business which directed by male and Chinese directors are the highest profile of employers who are more likely not to comply with the MTD Rules. The findings suggest that kind of business should be concentrated focus during the case selection for MTD audit. 2014 Thesis https://ir.uitm.edu.my/id/eprint/15275/ https://ir.uitm.edu.my/id/eprint/15275/1/TM_SUSAN%20SAPIDIN%20AC%2014_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Revenue Taxation Internal revenue
spellingShingle	Revenue Taxation Internal revenue Sapidin, Susan Employers’ profiles in cases of tax non-compliance towards their employees’ monthly tax deduction rules at The Inland Revenue Board, Jalan Duta Branch / Susan Sapidin
description	The purpose of this applied research is primarily to help the MTD Audit Unit in Cawangan Jalan Duta in understanding the employers that likely tend to not comply with the MTD Rules. In preparation for Malaysia to practice the MTD as a final tax, the effectiveness of this approach will only could be achieved if the employer complies with Rules MTD correctly. Therefore, a great responsibility carried by the IRB to ensure that employers fulfil their responsibilities accordingly. This also includes the responsibility to educate employers on the practicalities of making the MTD as a final tax with effective in 2015. Therefore, this study is the researcher’s attempt to determine the employer’s profile based on several business and directors’ gender and ethnicity factors towards their decision not to comply with the MTD Rules. The results of the research shows that the small and medium size business which directed by male and Chinese directors are the highest profile of employers who are more likely not to comply with the MTD Rules. The findings suggest that kind of business should be concentrated focus during the case selection for MTD audit.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Sapidin, Susan
author_facet	Sapidin, Susan
author_sort	Sapidin, Susan
title	Employers’ profiles in cases of tax non-compliance towards their employees’ monthly tax deduction rules at The Inland Revenue Board, Jalan Duta Branch / Susan Sapidin
title_short	Employers’ profiles in cases of tax non-compliance towards their employees’ monthly tax deduction rules at The Inland Revenue Board, Jalan Duta Branch / Susan Sapidin
title_full	Employers’ profiles in cases of tax non-compliance towards their employees’ monthly tax deduction rules at The Inland Revenue Board, Jalan Duta Branch / Susan Sapidin
title_fullStr	Employers’ profiles in cases of tax non-compliance towards their employees’ monthly tax deduction rules at The Inland Revenue Board, Jalan Duta Branch / Susan Sapidin
title_full_unstemmed	Employers’ profiles in cases of tax non-compliance towards their employees’ monthly tax deduction rules at The Inland Revenue Board, Jalan Duta Branch / Susan Sapidin
title_sort	employers’ profiles in cases of tax non-compliance towards their employees’ monthly tax deduction rules at the inland revenue board, jalan duta branch / susan sapidin
granting_institution	Universiti Teknologi MARA
granting_department	Faculty Accountancy
publishDate	2014
url	https://ir.uitm.edu.my/id/eprint/15275/1/TM_SUSAN%20SAPIDIN%20AC%2014_5.pdf
_version_	1783733364143947776

Employers’ profiles in cases of tax non-compliance towards their employees’ monthly tax deduction rules at The Inland Revenue Board, Jalan Duta Branch / Susan Sapidin

Similar Items