Determinants of tax non-compliance among small medium enterprises in Malaysia
Tax non-compliance issue is not new as it has long existed in tandem with the existence of tax, which if not addressed, will affect the collection of tax revenue that is important to the government for development. Although many studies on tax non-compliance were conducted in the past, there are st...
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | eng eng eng |
| Published: |
2019
|
| Subjects: | |
| Online Access: | https://etd.uum.edu.my/9691/1/s821420_01.pdf https://etd.uum.edu.my/9691/2/s821420_02.pdf https://etd.uum.edu.my/9691/3/s821420_references.docx |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| id |
my-uum-etd.9691 |
|---|---|
| record_format |
uketd_dc |
| spelling |
my-uum-etd.96912022-10-06T02:04:44Z Determinants of tax non-compliance among small medium enterprises in Malaysia 2019 Okin, Felicia Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HD60 Small Business. HJ4771.6 Income Tax. Tax Returns. Tax non-compliance issue is not new as it has long existed in tandem with the existence of tax, which if not addressed, will affect the collection of tax revenue that is important to the government for development. Although many studies on tax non-compliance were conducted in the past, there are still limited studies that utilized actual tax audit data to identify the relationship between company characteristics and tax noncompliance. Therefore, this study is conducted to identify factors that may be associated to tax non-compliance such as financial liquidity, capital intensity, size of tax agent, type of industry, company size and company ownership among small and medium enterprises (SMEs) in Malaysia. This study uses audit tax adjustment after field audit as a proxy to tax non-compliance. The sample of this study consists of field audits cases for the year of assessment 2016. The regression analysis showed that only company size has a positive and significant relationship to tax non-compliance. The results obtained from this study can be used to improve the existing policies and regulations to address tax non-compliance. Also, the results obtained can be used by the IRBM to understand the determinants of tax non-compliance. 2019 Thesis https://etd.uum.edu.my/9691/ https://etd.uum.edu.my/9691/1/s821420_01.pdf text eng public https://etd.uum.edu.my/9691/2/s821420_02.pdf text eng public https://etd.uum.edu.my/9691/3/s821420_references.docx text eng public other masters Universiti Utara Malaysia |
| institution |
Universiti Utara Malaysia |
| collection |
UUM ETD |
| language |
eng eng eng |
| topic |
HD60 Small Business. HD60 Small Business. |
| spellingShingle |
HD60 Small Business. HD60 Small Business. Okin, Felicia Determinants of tax non-compliance among small medium enterprises in Malaysia |
| description |
Tax non-compliance issue is not new as it has long existed in tandem with the existence of tax, which if not addressed, will affect the collection of tax revenue that is important to the government for development. Although many studies on tax non-compliance
were conducted in the past, there are still limited studies that utilized actual tax audit data to identify the relationship between company characteristics and tax noncompliance. Therefore, this study is conducted to identify factors that may be associated to tax non-compliance such as financial liquidity, capital intensity, size of
tax agent, type of industry, company size and company ownership among small and medium enterprises (SMEs) in Malaysia. This study uses audit tax adjustment after field audit as a proxy to tax non-compliance. The sample of this study consists of field audits cases for the year of assessment 2016. The regression analysis showed that only company size has a positive and significant relationship to tax non-compliance. The results obtained from this study can be used to improve the existing policies and regulations to address tax non-compliance. Also, the results obtained can be used by the IRBM to understand the determinants of tax non-compliance. |
| format |
Thesis |
| qualification_name |
other |
| qualification_level |
Master's degree |
| author |
Okin, Felicia |
| author_facet |
Okin, Felicia |
| author_sort |
Okin, Felicia |
| title |
Determinants of tax non-compliance among small medium enterprises in Malaysia |
| title_short |
Determinants of tax non-compliance among small medium enterprises in Malaysia |
| title_full |
Determinants of tax non-compliance among small medium enterprises in Malaysia |
| title_fullStr |
Determinants of tax non-compliance among small medium enterprises in Malaysia |
| title_full_unstemmed |
Determinants of tax non-compliance among small medium enterprises in Malaysia |
| title_sort |
determinants of tax non-compliance among small medium enterprises in malaysia |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
Tunku Puteri Intan Safinaz School of Accountancy (TISSA) |
| publishDate |
2019 |
| url |
https://etd.uum.edu.my/9691/1/s821420_01.pdf https://etd.uum.edu.my/9691/2/s821420_02.pdf https://etd.uum.edu.my/9691/3/s821420_references.docx |
| _version_ |
1747828651061149696 |