Asia Pacific University Library catalogue


EFFECT OF CORPORATE TAX COMPLEXITY ON NON-COMPLIANCE IN MALAYSIA / (Record no. 383417)

000 -LEADER
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
Holdings
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
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