Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru

This study aims to investigate the relationships between factors that influence tax noncompliance behaviours of enterprises’ taxpayers in Johor Bahru. A total of 320 taxpayers who have been audited by the Inland Revenue Board Malaysia (IRBM) Johor Bahru branch were chosen as sample, but only 176 res...

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Main Author:	Nazri, Mohd Yusak
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HA Statistics HJ Public Finance
Online Access:	https://etd.uum.edu.my/9625/1/s825231_01.pdf https://etd.uum.edu.my/9625/2/s825231_02.pdf https://etd.uum.edu.my/9625/3/s825231_references.docx
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id	my-uum-etd.9625
record_format	uketd_dc
spelling	my-uum-etd.96252023-11-30T02:43:43Z Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru 2020 Nazri, Mohd Yusak Samsudin, Rose Shamsiah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HA Statistics HJ4771.6 Income Tax. Tax Returns. HJ Public Finance This study aims to investigate the relationships between factors that influence tax noncompliance behaviours of enterprises’ taxpayers in Johor Bahru. A total of 320 taxpayers who have been audited by the Inland Revenue Board Malaysia (IRBM) Johor Bahru branch were chosen as sample, but only 176 responded to the questionnaire sent, making up of 55.00% response rate out of 320 respondants. This study examined six independent variables, namely attitude towards paying tax, subjective norms, perceived behavioural control (PBC), tax knowledge, poor record keeping of business source documents, and time cost in preparing accounts, financial statements and submitting tax forms in relation to tax non-compliance behaviour. Questionnaire is used as the instrument for this study to assess the relationships between the above factors and tax non-compliance behaviour among enterprise taxpayers in Johor Bahru. Primary data were analysed using statistical tool and presented quantitatively in the forms of percentages, tables, statistical figures to facilitate the interpretation of the results of the data. The outcome of this study reveals that only two hypotheses namely poor record-keeping and PBC are supported and have significant positive relationships with non-compliance behaviour while the rest of the factors namely attitude, subjective norm, tax knowledge and time cost are not supported and do not have significant relationships with tax non-compliance behaviour. As such, it can be said that taxpayers’ attitude leading to non-compliance behaviour is influenced by taxpayer’s positive or negative evaluation of PBC measures and internal conditions like poor recordkeeping. Future research in qualitative form may be able to provide deeper insights into this matter. 2020 Thesis https://etd.uum.edu.my/9625/ https://etd.uum.edu.my/9625/1/s825231_01.pdf text eng public https://etd.uum.edu.my/9625/2/s825231_02.pdf text eng public https://etd.uum.edu.my/9625/3/s825231_references.docx text eng public other masters Universiti Utara Malaysia nazri@hasil.gov.my
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Samsudin, Rose Shamsiah
topic	HA Statistics HA Statistics HJ Public Finance
spellingShingle	HA Statistics HA Statistics HJ Public Finance Nazri, Mohd Yusak Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
description	This study aims to investigate the relationships between factors that influence tax noncompliance behaviours of enterprises’ taxpayers in Johor Bahru. A total of 320 taxpayers who have been audited by the Inland Revenue Board Malaysia (IRBM) Johor Bahru branch were chosen as sample, but only 176 responded to the questionnaire sent, making up of 55.00% response rate out of 320 respondants. This study examined six independent variables, namely attitude towards paying tax, subjective norms, perceived behavioural control (PBC), tax knowledge, poor record keeping of business source documents, and time cost in preparing accounts, financial statements and submitting tax forms in relation to tax non-compliance behaviour. Questionnaire is used as the instrument for this study to assess the relationships between the above factors and tax non-compliance behaviour among enterprise taxpayers in Johor Bahru. Primary data were analysed using statistical tool and presented quantitatively in the forms of percentages, tables, statistical figures to facilitate the interpretation of the results of the data. The outcome of this study reveals that only two hypotheses namely poor record-keeping and PBC are supported and have significant positive relationships with non-compliance behaviour while the rest of the factors namely attitude, subjective norm, tax knowledge and time cost are not supported and do not have significant relationships with tax non-compliance behaviour. As such, it can be said that taxpayers’ attitude leading to non-compliance behaviour is influenced by taxpayer’s positive or negative evaluation of PBC measures and internal conditions like poor recordkeeping. Future research in qualitative form may be able to provide deeper insights into this matter.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Nazri, Mohd Yusak
author_facet	Nazri, Mohd Yusak
author_sort	Nazri, Mohd Yusak
title	Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
title_short	Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
title_full	Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
title_fullStr	Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
title_full_unstemmed	Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
title_sort	factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in johor bahru
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9625/1/s825231_01.pdf https://etd.uum.edu.my/9625/2/s825231_02.pdf https://etd.uum.edu.my/9625/3/s825231_references.docx
_version_	1794023765227601920

Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru

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