Tax arrears amongst individual income taxpayers in Malaysia

demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach – In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of...

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Main Authors:	Mohamad, Azhar, Radzuan, Neazlin, Hamid, Zarinah
Format:	Article
Language:	English English
Published:	Emerald 2017
Subjects:	HJ Public Finance HJ2240 Revenue. Taxation
Online Access:	http://irep.iium.edu.my/55108/ http://irep.iium.edu.my/55108/ http://irep.iium.edu.my/55108/ http://irep.iium.edu.my/55108/1/Neazlin%20et%20al%20%282017%29%20JFC.pdf http://irep.iium.edu.my/55108/7/55108_Tax%20arrears%20amongst%20individual%20income%20taxpayers%20in%20Malaysia_Scopus.pdf

id	iium-55108
recordtype	eprints
spelling	iium-551082018-03-23T00:48:25Z http://irep.iium.edu.my/55108/ Tax arrears amongst individual income taxpayers in Malaysia Mohamad, Azhar Radzuan, Neazlin Hamid, Zarinah HJ Public Finance HJ2240 Revenue. Taxation demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach – In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of SMEs, the authors run a multiple regression analysis to examine the impact of location, agent, type of industry, size of enterprise and type of tax evasion on SMEs’ tax evasion in Malaysia. Findings – The authors nd that tax evasion among SMEs in Malaysia is the highest when the business is located in a suburban environment and has no tax agent. Tax evasion is also in uenced by the size of the SME (micro or medium). Originality/value – This study gives insight that the IRBM can use to aid its collection department in pro ling SMEs that have a higher tendency to evade paying tax. Emerald 2017-01-27 Article PeerReviewed application/pdf en http://irep.iium.edu.my/55108/1/Neazlin%20et%20al%20%282017%29%20JFC.pdf application/pdf en http://irep.iium.edu.my/55108/7/55108_Tax%20arrears%20amongst%20individual%20income%20taxpayers%20in%20Malaysia_Scopus.pdf Mohamad, Azhar and Radzuan, Neazlin and Hamid, Zarinah (2017) Tax arrears amongst individual income taxpayers in Malaysia. Journal of Financial Crime, 24 (1). pp. 17-34. ISSN 1359-0790 http://www.emeraldinsight.com/doi/full/10.1108/JFC-10-2015-0055 http://dx.doi.org/10.1108/JFC-10-2015-0055
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HJ Public Finance HJ2240 Revenue. Taxation
spellingShingle	HJ Public Finance HJ2240 Revenue. Taxation Mohamad, Azhar Radzuan, Neazlin Hamid, Zarinah Tax arrears amongst individual income taxpayers in Malaysia
description	demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach – In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of SMEs, the authors run a multiple regression analysis to examine the impact of location, agent, type of industry, size of enterprise and type of tax evasion on SMEs’ tax evasion in Malaysia. Findings – The authors nd that tax evasion among SMEs in Malaysia is the highest when the business is located in a suburban environment and has no tax agent. Tax evasion is also in uenced by the size of the SME (micro or medium). Originality/value – This study gives insight that the IRBM can use to aid its collection department in pro ling SMEs that have a higher tendency to evade paying tax.
format	Article
author	Mohamad, Azhar Radzuan, Neazlin Hamid, Zarinah
author_facet	Mohamad, Azhar Radzuan, Neazlin Hamid, Zarinah
author_sort	Mohamad, Azhar
title	Tax arrears amongst individual income taxpayers in Malaysia
title_short	Tax arrears amongst individual income taxpayers in Malaysia
title_full	Tax arrears amongst individual income taxpayers in Malaysia
title_fullStr	Tax arrears amongst individual income taxpayers in Malaysia
title_full_unstemmed	Tax arrears amongst individual income taxpayers in Malaysia
title_sort	tax arrears amongst individual income taxpayers in malaysia
publisher	Emerald
publishDate	2017
url	http://irep.iium.edu.my/55108/ http://irep.iium.edu.my/55108/ http://irep.iium.edu.my/55108/ http://irep.iium.edu.my/55108/1/Neazlin%20et%20al%20%282017%29%20JFC.pdf http://irep.iium.edu.my/55108/7/55108_Tax%20arrears%20amongst%20individual%20income%20taxpayers%20in%20Malaysia_Scopus.pdf
first_indexed	2023-09-18T21:17:55Z
last_indexed	2023-09-18T21:17:55Z
_version_	1777411686756515840

Tax arrears amongst individual income taxpayers in Malaysia

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