EFFECT OF CORPORATE TAX COMPLEXITY ON NON-COMPLIANCE IN MALAYSIA / CHAN SEE LING.
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TextPublication details: Kuala Lumpur : Asia Pacific University, 2020Description: 191 pages : illustrations ; 30 cmSubject(s): Corporations -- Taxation -- Malaysia | Tax administration and procedure -- Malaysia | Taxation -- Law and legislationLOC classification: PG-24-0156Online resources: Available in APres - Requires login to view full text. 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)). Summary: 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.
| Item type | Current library | Collection | Call number | Copy number | Status | Notes | Date due | Barcode |
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APU Library Reference Collection | Undergraduate Theses | PG-24-0156 (Browse shelf (Opens below)) | 1 | Not for loan (Restricted access) | Available in APres | 00018599 |
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)).
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.
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