%0 Thesis %A Zolkifli, Salleh %D 2004 %G English %G English %T The Determinants of Delay Submission of Companies' Tax Returns in Kedah %U http://etd.uum.edu.my/1477/1/ZOLKIFLI_B._SALLEH.pdf %U http://etd.uum.edu.my/1477/2/1.ZOLKIFLI_B._SALLEH.pdf %U http://etd.uum.edu.my/1477/ %X Submission of return forms within the time specified as provided in the Income Tax Act 1967 is not satisfactory. A major part of the problem is due to low compliance behavior especially from the individual and company taxpayers. Although the compliance rate among the company taxpayers is low compared to the other categories of taxpayers, it has a strong impact especially on the total amount of tax collection. There are no specific literature that have identified the factors that influence compliance behavior in the delay submission of return forms. Therefore, this research is the first attempt to find out the factors that influence the compliance behavior in late submission of return forms among company taxpayers. Since the taxpayers' behavior in delaying the submission of return form is complex, the first objective of this research is to identify taxpayers' level of perception on several related variables. The next objective is to formulate a model on the compliance behavior in the delay submission of return forms and subsequently to understand how these variables influence the compliance behavior. The following factors have been hypoyhesized to be associated with the delay submission of return form. the factors are demography, perception toward self-assessment system, perception towards complexity of tax laws, perception towards tax agents and perception towards Inland Revenue Board service quality. Questionnaire and survey methods have been used for the purpose of data collection. Analysis of principal components and multivariate logistic regression was applied on data collected from 350 respondents chosen through systematic sampling. From the analysis of principals components it was found that the attitude against the late submission of return forms could be tested with other variables through the compliance behavior model. The findings from the logistic regression analysis reveals that perception toward tax agent was associated with delayed submission at p<0.05. Meanwhile, variables perception toward self-assessment system and size of company (total asset) were associated at p<0.1. Based on the findings, it can be construed that tax agents role, self-assessment system and the size of a company are important factors in the model of the compliance behavior in the delay submission of return forms. Meanwhile, complexity of tax laws and quality of services are the factors that least influence the delay submissions. It is proven that the compliance behavior in the delay submission of return forms is complex and it is suggested that this behaviors should be first disentangled to enable future in depth studies. Therefore, the suitability of the regression model will be enhanced and become more informative.