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| 題 名 | The Effects of Knowledge on Tax Compliance Behaviours among Malaysian Taxpayers |
|---|---|
| 作 者 | Ahmad, Mohamad Ali Roshidi bin; Noor, Mohd Asri bin Mohd; | 書刊名 | Academy of Taiwan Business Management Review |
| 卷 期 | 3:3 2007.12[民96.12] |
| 頁 次 | 頁170-178 |
| 分類號 | 490 |
| 關鍵詞 | Tax knowledge; Tax compliance; Self-assessment system; |
| 語 文 | 英文(English) |
| 英文摘要 | The subject of voluntary compliance has been extensively studied since about 1960. It has been analyzed and evaluated by academicians, professionals, and governments, particularly in the United State and other western countries. The revert from the Official Assessment System (OAS) to the Self-Assessment System (SAS) in Malaysian tax system beginning year 2000 for the business sector and year 2004 for individual taxpayers, force taxpayer to better comprehend the tax system and its laws. This study serves to evaluate the depth of the understanding achieved by individuals regardless of the means, be it formally or through informal ways and how it affects their tax compliance behaviours. The objectives of this study is to investigate the effect of the presence of tax knowledge and understanding on the tax compliance behaviours. Income tax non-compliance in Malaysia can take in four forms, such as; failure to submit a tax return when legally obliged to do so, understatement of income on the tax return, overstatement of deductions on the tax return, and fail to pay assessed taxes by the due date. Failure to submit a tax return when legally obliged to do so, is a feature of tax evasion, which is considered quite serious in Malaysia. In 2001, around 955,309 or 33.5% of the tax return, which distributed to eligible taxpayers were never return. This is clearly reflects the low level of tax compliance in Malaysia. By introducing SAS, the Inland Revenue Board (IRB) (tax authority of Malaysia) has started a series of appropriate steps towards ensuring a high level of compliance among taxpayers. Among the steps taken, include educating taxpayers in the aspect of tax management, and introducing tax audit. Taxpayers will embrace the newly introduced system like SAS if adequate knowledge is disseminated to them, pertinent to their comprehending the said system. Conversely, the education program conducted by IRB or by other institutions is relevant in increasing the ability of taxpayers to understand SAS thus, enabling them to have clear conscience in carrying out their responsibilities as taxpayers. |
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