000			02274nam a2200229 4500
003			APU
005			20230503001215.0
008			200226b2019 ||||| |||| 00| 0 eng d
050			_aPG-24-0156
100	0		_aCHAN SEE LING (TP041957) _945451
245	1	0	_aEFFECT OF CORPORATE TAX COMPLEXITY ON NON-COMPLIANCE IN MALAYSIA / _cCHAN SEE LING.
260			_aKuala Lumpur : _bAsia Pacific University, _c2020.
300			_a191 pages : _billustrations ; _c30 cm.
502			_aA 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			_aThe 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	_aCorporations _xTaxation _zMalaysia. _946980
650		0	_aTax administration and procedure _zMalaysia. _946981
650		0	_aTaxation _xLaw and legislation. _946982
700	0		_aMr. Iqbal Singh Munjal _eSupervisor. _947335
856	4	0	_uhttps://cas.apiit.edu.my/cas/login?service=https://library.apu.edu.my/apres/ _yAvailable in APres _z- Requires login to view full text.
942			_2lcc _cUndergraduate Theses
999			_c383417 _d383417