EFFECT OF CORPORATE TAX COMPLEXITY ON NON-COMPLIANCE IN MALAYSIA / (Record no. 383417)
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000 -LEADER | |
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fixed length control field | 02274nam a2200229 4500 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | APU |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20230503001215.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 200226b2019 ||||| |||| 00| 0 eng d |
050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | PG-24-0156 |
100 0# - MAIN ENTRY--PERSONAL NAME | |
Personal name | CHAN SEE LING (TP041957) |
9 (RLIN) | 45451 |
245 10 - TITLE STATEMENT | |
Title | EFFECT OF CORPORATE TAX COMPLEXITY ON NON-COMPLIANCE IN MALAYSIA / |
Statement of responsibility, etc | CHAN SEE LING. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
Place of publication, distribution, etc | Kuala Lumpur : |
Name of publisher, distributor, etc | Asia Pacific University, |
Date of publication, distribution, etc | 2020. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 191 pages : |
Other physical details | illustrations ; |
Dimensions | 30 cm. |
502 ## - DISSERTATION NOTE | |
Dissertation note | 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)). |
520 ## - SUMMARY, ETC. | |
Summary, etc | The primary objective of this study is to study the effect of corporate tax complexity on non-compliance in Malaysia. The study finds out the elements of the tax complexity on non-compliance faced by corporate in Malaysia. The empirical part of the study conducted using quantitative method through the distribution of 120 questionnaires. The employees who working in corporate were the respondents. ANOVA test and Pearson correlation analysis performed to test the variables for hypothesis testing purpose. Four independent variables affecting the non-compliance significantly include tax administrative system, tax law, dealing with tax authority or tax agent, and tax audit and appeals. The findings indicated that all the variables have significant relationship with the non-compliance among the corporate in Malaysia. The finding indicates that tax law is the biggest influence in affecting non-compliance, followed by tax administrative system, tax audit and appeals and lastly, dealing with tax authority or tax agent. This research creates the awareness of the non-compliance in order to manage and reduce the tax complexity effects. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Corporations |
General subdivision | Taxation |
Geographic subdivision | Malaysia. |
9 (RLIN) | 46980 |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Tax administration and procedure |
Geographic subdivision | Malaysia. |
9 (RLIN) | 46981 |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Taxation |
General subdivision | Law and legislation. |
9 (RLIN) | 46982 |
700 0# - ADDED ENTRY--PERSONAL NAME | |
Personal name | Mr. Iqbal Singh Munjal |
Relator term | Supervisor. |
-- | 47335 |
856 40 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | https://cas.apiit.edu.my/cas/login?service=https://library.apu.edu.my/apres/ |
Link text | Available in APres |
Public note | - Requires login to view full text. |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Source of classification or shelving scheme | |
Koha item type | Undergraduate Theses |
Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Use restrictions | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Full call number | Barcode | Date last seen | Copy number | Koha item type | Public note |
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Not Withdrawn | Available | Not Damaged | Restricted access | Not for loan | Undergraduate Theses | APU Library | APU Library | Reference Collection | 17/12/2020 | PG-24-0156 | 00018599 | 17/12/2020 | 1 | Reference | Available in APres |