Kajian ke atas saiz syarikat dan jenis industri terhadap ketidakpatuhan di kalangan pembayar cukai syarikat di LHDNM cawangan Seremban

• Main Author: Ayati, Sidek
• Format: Thesis
• Language: English; English
• Published: 2018
• Subjects: HF5601-5689 Accounting
• Online Access: https://etd.uum.edu.my/8385/1/S819504_01.pdf; https://etd.uum.edu.my/8385/2/819504%20REFERENCES.docx; https://etd.uum.edu.my/8385/

Income tax is the main source of income of the Malaysian government. In Malaysia, the Malaysian Inland Revenue Board (IRBM) serves as the institution responsible for managing income tax which is a direct taxation of the country and thus a major contributor to most national income. Tax non-compliance is a continuing issue faced by most governing bodies including the Inland Revenue Board of Malaysia. With the increase in corporate tax collection it is generally known that there is a risk of noncompliance behavior among taxpayers especially companies. Therefore, this study is to examine the significant differences between the two characteristics, the size of the company and the type of industry associated with non-compliance with taxpayers. Sample population studies used tax audit cases derived from the CMS system for 119 cases of company tax audits completed at the Seremban branch in 2015. Anova oneway tests and independent sample t-tests are used to make comparisons between variables, company size and type of industry and non-compliance taxation among taxpayers. However, the results showed no significant different between company size and industry type with non-compliance with the company tax at Seremban Branch.