Tax evasion among SME'S: evidence in Malaysia / Siti Norfara Suhadah Pauzi

Tax evasion defined as an illegal underpayment of taxes by individuals, corporations, as well as SMEs in Malaysia that intentionally avoids paying a true tax liability by misrepresenting the true state of their affairs to the tax authorities and includes dishonest tax reporting that specifically occ...

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Main Author:	Pauzi, Siti Norfara Suhadah
Format:	Thesis
Language:	English
Published:	2018
Subjects:	Small business Medium-sized business
Online Access:	https://ir.uitm.edu.my/id/eprint/58123/1/58123.pdf
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id	my-uitm-ir.58123
record_format	uketd_dc
spelling	my-uitm-ir.581232022-06-22T09:07:01Z Tax evasion among SME'S: evidence in Malaysia / Siti Norfara Suhadah Pauzi 2018-12 Pauzi, Siti Norfara Suhadah Small business. Medium-sized business Revenue. Taxation. Internal revenue Tax evasion defined as an illegal underpayment of taxes by individuals, corporations, as well as SMEs in Malaysia that intentionally avoids paying a true tax liability by misrepresenting the true state of their affairs to the tax authorities and includes dishonest tax reporting that specifically occur in the informal economy due to their characteristics and the nature of their business. Therefore, those who taught evading taxes are generally subject to criminal charges and substantial penalties. Compliance with tax laws must be strictly enforced and tax offences such as non-compliance and tax evasion should be penalized in accordance with the provisions of the Income Tax Act 1967 (ITA). Under the Self-Assessment System, tax audit is primary activities of the Inland Revenue Board of Malaysia (IRBM). This study investigate the factors that cause tax evasion among SMEs in Malaysia. According to Census report on SMEs 201 1, there was a total of 645,136 SMEs operating their businesses in Malaysia. It is representing 97.3% of total business establishments. Wayne Lim is a Group CEO of Malaysia SME stated that "SME business from a very large part in Malaysia's economy, but their contribution to be a responsible tax payments group is still lacking compared to their counterparts in developed countries." Data were retrieving from IRBM's proprietary tax data for 30 years which is from 1987-2017 in order to identify either the contribution either it still lacking or vice versa from SMEs in Malaysia. We examine the relationship between SME's tax evasion by using ordinary least square regression. The variables under this study are type of industry and the use of tax agent, and the dependent is tax evasion. The methodology applied in this research is multiple regression analysis to examine the impact of the data. 2018-12 Thesis https://ir.uitm.edu.my/id/eprint/58123/ https://ir.uitm.edu.my/id/eprint/58123/1/58123.pdf text en public degree UiTM Cawangan Johor Faculty of Business Management Ismail, Norashikin (Dr.)
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Ismail, Norashikin (Dr.)
topic	Small business Medium-sized business Small business Medium-sized business
spellingShingle	Small business Medium-sized business Small business Medium-sized business Pauzi, Siti Norfara Suhadah Tax evasion among SME'S: evidence in Malaysia / Siti Norfara Suhadah Pauzi
description	Tax evasion defined as an illegal underpayment of taxes by individuals, corporations, as well as SMEs in Malaysia that intentionally avoids paying a true tax liability by misrepresenting the true state of their affairs to the tax authorities and includes dishonest tax reporting that specifically occur in the informal economy due to their characteristics and the nature of their business. Therefore, those who taught evading taxes are generally subject to criminal charges and substantial penalties. Compliance with tax laws must be strictly enforced and tax offences such as non-compliance and tax evasion should be penalized in accordance with the provisions of the Income Tax Act 1967 (ITA). Under the Self-Assessment System, tax audit is primary activities of the Inland Revenue Board of Malaysia (IRBM). This study investigate the factors that cause tax evasion among SMEs in Malaysia. According to Census report on SMEs 201 1, there was a total of 645,136 SMEs operating their businesses in Malaysia. It is representing 97.3% of total business establishments. Wayne Lim is a Group CEO of Malaysia SME stated that "SME business from a very large part in Malaysia's economy, but their contribution to be a responsible tax payments group is still lacking compared to their counterparts in developed countries." Data were retrieving from IRBM's proprietary tax data for 30 years which is from 1987-2017 in order to identify either the contribution either it still lacking or vice versa from SMEs in Malaysia. We examine the relationship between SME's tax evasion by using ordinary least square regression. The variables under this study are type of industry and the use of tax agent, and the dependent is tax evasion. The methodology applied in this research is multiple regression analysis to examine the impact of the data.
format	Thesis
qualification_level	Bachelor degree
author	Pauzi, Siti Norfara Suhadah
author_facet	Pauzi, Siti Norfara Suhadah
author_sort	Pauzi, Siti Norfara Suhadah
title	Tax evasion among SME'S: evidence in Malaysia / Siti Norfara Suhadah Pauzi
title_short	Tax evasion among SME'S: evidence in Malaysia / Siti Norfara Suhadah Pauzi
title_full	Tax evasion among SME'S: evidence in Malaysia / Siti Norfara Suhadah Pauzi
title_fullStr	Tax evasion among SME'S: evidence in Malaysia / Siti Norfara Suhadah Pauzi
title_full_unstemmed	Tax evasion among SME'S: evidence in Malaysia / Siti Norfara Suhadah Pauzi
title_sort	tax evasion among sme's: evidence in malaysia / siti norfara suhadah pauzi
granting_institution	UiTM Cawangan Johor
granting_department	Faculty of Business Management
publishDate	2018
url	https://ir.uitm.edu.my/id/eprint/58123/1/58123.pdf
_version_	1783734995571965952

Tax evasion among SME'S: evidence in Malaysia / Siti Norfara Suhadah Pauzi

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