Sole proprietorships in Malaysia: a study on the level of tax compliance among micro-businesses

This study sought to examine the level of tax compliance among sole proprietors in Malaysia conducting micro-businesses. The study was conducted in a qualitative perspective in order to obtain in depth views of sole proprietors in Malaysia. This study used economic and non-economic factors that aff...

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Main Author:	Hanippvya, Saravana
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9491/1/s825148_01.pdf https://etd.uum.edu.my/9491/2/s825148_02.pdf https://etd.uum.edu.my/9491/3/s825148_references.docx
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id	my-uum-etd.9491
record_format	uketd_dc
spelling	my-uum-etd.94912023-10-18T08:00:16Z Sole proprietorships in Malaysia: a study on the level of tax compliance among micro-businesses 2020 Hanippvya, Saravana Ghazali, Mohamad Zulkurnai Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. This study sought to examine the level of tax compliance among sole proprietors in Malaysia conducting micro-businesses. The study was conducted in a qualitative perspective in order to obtain in depth views of sole proprietors in Malaysia. This study used economic and non-economic factors that affects the level of tax compliance, specifically, behavioural intention, tax knowledge and trust in the system as determinants towards tax compliance. Five sole proprietors operating micro-businesses around Klang Valley were selected as research samples and interviews via questionnaires were used as research instruments. Overall, the findings indicate that majority of the respondents have no major reservations of the cost of taxation, fair knowledge in taxation although they still need assistance in understanding technical aspects of it, and a good impression on Government expenditures from the tax collected. The findings further suggest that there is a need for a better tax knowledge among sole proprietors in microbusinesses operating in the country and they also expect the country’s tax authority to provide assistance in this matter. Additional studies on the betterment of tax knowledge among sole proprietors and on the connection between the educational level of sole proprietors and tax knowledge are recommended. 2020 Thesis https://etd.uum.edu.my/9491/ https://etd.uum.edu.my/9491/1/s825148_01.pdf text eng public https://etd.uum.edu.my/9491/2/s825148_02.pdf text eng public https://etd.uum.edu.my/9491/3/s825148_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Ghazali, Mohamad Zulkurnai
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Hanippvya, Saravana Sole proprietorships in Malaysia: a study on the level of tax compliance among micro-businesses
description	This study sought to examine the level of tax compliance among sole proprietors in Malaysia conducting micro-businesses. The study was conducted in a qualitative perspective in order to obtain in depth views of sole proprietors in Malaysia. This study used economic and non-economic factors that affects the level of tax compliance, specifically, behavioural intention, tax knowledge and trust in the system as determinants towards tax compliance. Five sole proprietors operating micro-businesses around Klang Valley were selected as research samples and interviews via questionnaires were used as research instruments. Overall, the findings indicate that majority of the respondents have no major reservations of the cost of taxation, fair knowledge in taxation although they still need assistance in understanding technical aspects of it, and a good impression on Government expenditures from the tax collected. The findings further suggest that there is a need for a better tax knowledge among sole proprietors in microbusinesses operating in the country and they also expect the country’s tax authority to provide assistance in this matter. Additional studies on the betterment of tax knowledge among sole proprietors and on the connection between the educational level of sole proprietors and tax knowledge are recommended.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Hanippvya, Saravana
author_facet	Hanippvya, Saravana
author_sort	Hanippvya, Saravana
title	Sole proprietorships in Malaysia: a study on the level of tax compliance among micro-businesses
title_short	Sole proprietorships in Malaysia: a study on the level of tax compliance among micro-businesses
title_full	Sole proprietorships in Malaysia: a study on the level of tax compliance among micro-businesses
title_fullStr	Sole proprietorships in Malaysia: a study on the level of tax compliance among micro-businesses
title_full_unstemmed	Sole proprietorships in Malaysia: a study on the level of tax compliance among micro-businesses
title_sort	sole proprietorships in malaysia: a study on the level of tax compliance among micro-businesses
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9491/1/s825148_01.pdf https://etd.uum.edu.my/9491/2/s825148_02.pdf https://etd.uum.edu.my/9491/3/s825148_references.docx
_version_	1783729410436759552

Sole proprietorships in Malaysia: a study on the level of tax compliance among micro-businesses

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