Customs Sales Tax Compliance: Manufacturer's Perspective
This study was conducted to explore the relationship between local sales tax compliance and manufacturer behavior among the manufacturer in Wilayah Persekutuan Kuala Lumpur. Manufacturer behavior and local sales tax compliance were treated as independent and dependent variables respectively. Manufac...
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التنسيق: | أطروحة |
اللغة: | English English |
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2009
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الوصول للمادة أونلاين: | http://etd.uum.edu.my/1721/1/Saiful_Hazmi_Salleh.pdf http://etd.uum.edu.my/1721/2/1.Saiful_Hazmi_Salleh.pdf http://etd.uum.edu.my/1721/ |
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my.uum.etd.17212013-07-24T12:12:55Z http://etd.uum.edu.my/1721/ Customs Sales Tax Compliance: Manufacturer's Perspective Saiful Hazmi, Salleh HF5001-6182 Business This study was conducted to explore the relationship between local sales tax compliance and manufacturer behavior among the manufacturer in Wilayah Persekutuan Kuala Lumpur. Manufacturer behavior and local sales tax compliance were treated as independent and dependent variables respectively. Manufacturer behavior measured with respect to manufacturer tax knowledge, fair perception in tax system, tax system complexity and taxpayer perception on tax law and enforcement. Local sales tax compliance was measured with reference to enable them to register as licensee in Sales Tax Act 1972. A total of 169 respondents from the population of 178 manufacturer participated in this study. Data was collected through the distribution of questionnaires, which was designed to measure the manufacturers’ behavior with a statement on a five likert scale point, ranging from one (strongly disagree) to five (strongly agree). Four hypotheses were tested for this study. Data was analyzed using the SPSS software to obtain the frequencies, means,median, standard deviation and correlations between variables. The results show that four independent variables have negative relationship with register as local sales tax licensee. 2009 Thesis NonPeerReviewed application/pdf en http://etd.uum.edu.my/1721/1/Saiful_Hazmi_Salleh.pdf application/pdf en http://etd.uum.edu.my/1721/2/1.Saiful_Hazmi_Salleh.pdf Saiful Hazmi, Salleh (2009) Customs Sales Tax Compliance: Manufacturer's Perspective. Masters thesis, Universiti Utara Malaysia. |
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Universiti Utara Malaysia |
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UUM Library |
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Malaysia |
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Universiti Utara Malaysia |
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HF5001-6182 Business |
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HF5001-6182 Business Saiful Hazmi, Salleh Customs Sales Tax Compliance: Manufacturer's Perspective |
description |
This study was conducted to explore the relationship between local sales tax compliance and manufacturer behavior among the manufacturer in Wilayah Persekutuan Kuala Lumpur. Manufacturer behavior and local sales tax compliance were treated as independent and dependent variables respectively. Manufacturer behavior measured with respect to manufacturer tax knowledge, fair perception in
tax system, tax system complexity and taxpayer perception on tax law and enforcement. Local sales tax compliance was measured with reference to enable them to register as licensee in Sales Tax Act 1972. A total of 169 respondents from the population of 178 manufacturer participated in this study. Data was collected through the distribution of questionnaires, which was designed to measure the manufacturers’ behavior with a statement on a five likert scale point, ranging from one (strongly disagree) to five (strongly agree). Four hypotheses were tested for this
study. Data was analyzed using the SPSS software to obtain the frequencies, means,median, standard deviation and correlations between variables. The results show that four independent variables have negative relationship with register as local sales tax licensee. |
format |
Thesis |
author |
Saiful Hazmi, Salleh |
author_facet |
Saiful Hazmi, Salleh |
author_sort |
Saiful Hazmi, Salleh |
title |
Customs Sales Tax Compliance: Manufacturer's Perspective |
title_short |
Customs Sales Tax Compliance: Manufacturer's Perspective |
title_full |
Customs Sales Tax Compliance: Manufacturer's Perspective |
title_fullStr |
Customs Sales Tax Compliance: Manufacturer's Perspective |
title_full_unstemmed |
Customs Sales Tax Compliance: Manufacturer's Perspective |
title_sort |
customs sales tax compliance: manufacturer's perspective |
publishDate |
2009 |
url |
http://etd.uum.edu.my/1721/1/Saiful_Hazmi_Salleh.pdf http://etd.uum.edu.my/1721/2/1.Saiful_Hazmi_Salleh.pdf http://etd.uum.edu.my/1721/ |
_version_ |
1644276504689901568 |
score |
13.149126 |