Determinants of tax non-compliance among SMCS : evidence from IRMB KL Bandar Branch

Tax revenues are the biggest sources of government funds. However, the pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The issue on tax non-compliance has been the subject of much discussion among both academicians and practitioner in Malaysia....

Full description

Saved in:
Bibliographic Details
Main Author: Nurul Asni, Mohamad Alias
Format: Thesis
Language:English
English
Published: 2017
Subjects:
Online Access:https://etd.uum.edu.my/6603/1/s819518_01.pdf
https://etd.uum.edu.my/6603/2/s819518_02.pdf
https://etd.uum.edu.my/6603/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.etd.6603
record_format eprints
spelling my.uum.etd.66032021-08-18T04:43:28Z https://etd.uum.edu.my/6603/ Determinants of tax non-compliance among SMCS : evidence from IRMB KL Bandar Branch Nurul Asni, Mohamad Alias HJ4771.6 Income Tax. Tax Returns. Tax revenues are the biggest sources of government funds. However, the pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The issue on tax non-compliance has been the subject of much discussion among both academicians and practitioner in Malaysia. In many cases it is impossible to prove noncompliance. Increasing voluntary compliance among Small-and-Medium-sized Corporations (SMCs) is thus a worthwhile endeavor. In order to do so, an in-depth understanding of the factors fostering non-compliance is essential. In Malaysia, SMCs are source of tadfiscal revenue to the Federal government. However, there is still a huge number of this corporate tax payer which did not comply with the tax authority i.e. Inland Revenue Board of Malaysia. The purpose of this paper is to examine whether company size, types of industry and age of the company are influencing the tax non-compliance among SMCs in Malaysia. This study analyzes and test the tax-audited cases finalized by the Kuala Lumpur Bandar branch of Inland Revenue Board of Malaysia (IRBM) in year 2015. Data are gathered from Case Management System (CMS) extracted by officer in charge from IRBM. Population of the study is focused on the SMCs cases resolved in year 2015 by tax auditor in Kuala Lumpur Bandar Branch. A total of 382 cases gathered from the IRBM of Kuala Lumpur Bandar branch. Out of those cases, only 329 cases are tax non-compliance company and to be analyzed. The finding shows that two factors i.e. size of the company and types of industry are found to significantly influence tax noncompliance among SMCs. The finding of this study could be used by the tax authorities and policy makers to determine company or SMCs to be audited in future. In addition, it is hoped that the study's finding would be used to help the IRBM to increase compliance among taxpayers. The IRBM may develop more efficient and effective strategies in the future in order to collect tax appropriately. The limitation of this study is also presented in this paper. 2017 Thesis NonPeerReviewed text en https://etd.uum.edu.my/6603/1/s819518_01.pdf text en https://etd.uum.edu.my/6603/2/s819518_02.pdf Nurul Asni, Mohamad Alias (2017) Determinants of tax non-compliance among SMCS : evidence from IRMB KL Bandar Branch. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HJ4771.6 Income Tax. Tax Returns.
spellingShingle HJ4771.6 Income Tax. Tax Returns.
Nurul Asni, Mohamad Alias
Determinants of tax non-compliance among SMCS : evidence from IRMB KL Bandar Branch
description Tax revenues are the biggest sources of government funds. However, the pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The issue on tax non-compliance has been the subject of much discussion among both academicians and practitioner in Malaysia. In many cases it is impossible to prove noncompliance. Increasing voluntary compliance among Small-and-Medium-sized Corporations (SMCs) is thus a worthwhile endeavor. In order to do so, an in-depth understanding of the factors fostering non-compliance is essential. In Malaysia, SMCs are source of tadfiscal revenue to the Federal government. However, there is still a huge number of this corporate tax payer which did not comply with the tax authority i.e. Inland Revenue Board of Malaysia. The purpose of this paper is to examine whether company size, types of industry and age of the company are influencing the tax non-compliance among SMCs in Malaysia. This study analyzes and test the tax-audited cases finalized by the Kuala Lumpur Bandar branch of Inland Revenue Board of Malaysia (IRBM) in year 2015. Data are gathered from Case Management System (CMS) extracted by officer in charge from IRBM. Population of the study is focused on the SMCs cases resolved in year 2015 by tax auditor in Kuala Lumpur Bandar Branch. A total of 382 cases gathered from the IRBM of Kuala Lumpur Bandar branch. Out of those cases, only 329 cases are tax non-compliance company and to be analyzed. The finding shows that two factors i.e. size of the company and types of industry are found to significantly influence tax noncompliance among SMCs. The finding of this study could be used by the tax authorities and policy makers to determine company or SMCs to be audited in future. In addition, it is hoped that the study's finding would be used to help the IRBM to increase compliance among taxpayers. The IRBM may develop more efficient and effective strategies in the future in order to collect tax appropriately. The limitation of this study is also presented in this paper.
format Thesis
author Nurul Asni, Mohamad Alias
author_facet Nurul Asni, Mohamad Alias
author_sort Nurul Asni, Mohamad Alias
title Determinants of tax non-compliance among SMCS : evidence from IRMB KL Bandar Branch
title_short Determinants of tax non-compliance among SMCS : evidence from IRMB KL Bandar Branch
title_full Determinants of tax non-compliance among SMCS : evidence from IRMB KL Bandar Branch
title_fullStr Determinants of tax non-compliance among SMCS : evidence from IRMB KL Bandar Branch
title_full_unstemmed Determinants of tax non-compliance among SMCS : evidence from IRMB KL Bandar Branch
title_sort determinants of tax non-compliance among smcs : evidence from irmb kl bandar branch
publishDate 2017
url https://etd.uum.edu.my/6603/1/s819518_01.pdf
https://etd.uum.edu.my/6603/2/s819518_02.pdf
https://etd.uum.edu.my/6603/
_version_ 1709670556797763584
score 13.144533