Tax non-compliance among corporate taxpayers in Malaysia / Nor Azrina Mohd Yusof

The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact from tax non-compliance not only diminishes taxpayers‟ confidence in the tax system; but it can also affect economic and social develop...

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Main Author: Mohd Yusof, Nor Azrina
Format: Book Section
Language:English
Published: Faculty of Accountancy, UiTM Kedah 2018
Subjects:
Online Access:http://ir.uitm.edu.my/id/eprint/47457/1/47457.pdf
http://ir.uitm.edu.my/id/eprint/47457/
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spelling my.uitm.ir.474572021-06-14T14:21:23Z http://ir.uitm.edu.my/id/eprint/47457/ Tax non-compliance among corporate taxpayers in Malaysia / Nor Azrina Mohd Yusof Mohd Yusof, Nor Azrina Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact from tax non-compliance not only diminishes taxpayers‟ confidence in the tax system; but it can also affect economic and social development. For example, in the United States (US), the collapsed of Enron and the subsequent accounting and tax scandals of WorldCom and Tyco in the early 2000s caused tax authorities to suffer huge tax revenue loss due to unpaid income tax (Bloommberg-News, 2011). A brief report on the cost of tax evasion (a form of intentional tax non-compliance) worldwide by Murphy (2011) revealed that the US was ranked top in terms of tax revenue loss that carried a sum of USD337, 349 million, followed by Brazil (USD280, 111 million) and Italy (USD238, 723 million). As a result, the loss of tax revenue due to tax noncompliance has prompted tax authorities around the world to strengthen their tax audit and tax investigation. Faculty of Accountancy, UiTM Kedah 2018-12 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/47457/1/47457.pdf ID47457 Mohd Yusof, Nor Azrina (2018) Tax non-compliance among corporate taxpayers in Malaysia / Nor Azrina Mohd Yusof. In: ACCOUNTING BULLETIN Faculty of Accountancy UiTM Kedah 2018. Faculty of Accountancy, UiTM Kedah, pp. 9-10. ISBN 2637-0646 (Submitted)
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Revenue. Taxation. Internal revenue
Tax collection. Taxpayer compliance
spellingShingle Revenue. Taxation. Internal revenue
Tax collection. Taxpayer compliance
Mohd Yusof, Nor Azrina
Tax non-compliance among corporate taxpayers in Malaysia / Nor Azrina Mohd Yusof
description The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact from tax non-compliance not only diminishes taxpayers‟ confidence in the tax system; but it can also affect economic and social development. For example, in the United States (US), the collapsed of Enron and the subsequent accounting and tax scandals of WorldCom and Tyco in the early 2000s caused tax authorities to suffer huge tax revenue loss due to unpaid income tax (Bloommberg-News, 2011). A brief report on the cost of tax evasion (a form of intentional tax non-compliance) worldwide by Murphy (2011) revealed that the US was ranked top in terms of tax revenue loss that carried a sum of USD337, 349 million, followed by Brazil (USD280, 111 million) and Italy (USD238, 723 million). As a result, the loss of tax revenue due to tax noncompliance has prompted tax authorities around the world to strengthen their tax audit and tax investigation.
format Book Section
author Mohd Yusof, Nor Azrina
author_facet Mohd Yusof, Nor Azrina
author_sort Mohd Yusof, Nor Azrina
title Tax non-compliance among corporate taxpayers in Malaysia / Nor Azrina Mohd Yusof
title_short Tax non-compliance among corporate taxpayers in Malaysia / Nor Azrina Mohd Yusof
title_full Tax non-compliance among corporate taxpayers in Malaysia / Nor Azrina Mohd Yusof
title_fullStr Tax non-compliance among corporate taxpayers in Malaysia / Nor Azrina Mohd Yusof
title_full_unstemmed Tax non-compliance among corporate taxpayers in Malaysia / Nor Azrina Mohd Yusof
title_sort tax non-compliance among corporate taxpayers in malaysia / nor azrina mohd yusof
publisher Faculty of Accountancy, UiTM Kedah
publishDate 2018
url http://ir.uitm.edu.my/id/eprint/47457/1/47457.pdf
http://ir.uitm.edu.my/id/eprint/47457/
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score 13.144533