Asia Pacific University Library catalogue


LOW POH YEE (TP041961)

FACTORS THAT INFLUENCE BUMIPUTERA SMEs TAX COMPLIANCE IN MALAYSIA / LOW POH YEE. - Kuala Lumpur : Asia Pacific University, 2020. - 95 pages : illustrations ; 30 cm.

A project submitted in partial fulfillment of the requirements of Asia Pacific University of Technology and Innovation for the degree of B.A. (Hons) in Accounting and Finance with a specialism in Taxation (UC3F1906AF(TAX)).

This study aims to identify the factors that influence the Bumiputera SMEs tax compliance in Malaysia and determine the relationship between the factors and the tax compliance of the Bumiputera SMEs. Hence, a primary study is carried out through questionnaire survey. A total of 136 respondents were participated in the survey and the data collected were keyed in and analysed through SPSS software. A few tests such as Reliability Test, Correlation Analysis and Regression Analysis is conducted to examine the relationship between the independent variables and dependent variable. As a result, it found that there is a significant relationship between the IVs and Bumiputera SMEs tax compliance in Malaysia.


Small business--Taxation--Malaysia.
Taxpayer compliance--Malaysia.

PG-24-0158