Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman

The purpose of this applied research is primarily to examine the extent of tax evasion among selected high income individuals seeking tax services from a tax agent and to investigate the motivation behind risk taking by selected high income individuals on tax evasion practices. This is because there...

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Main Author:	Osman, Nurdiyana
Format:	Thesis
Language:	English
Published:	2013
Subjects:	Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance
Online Access:	http://ir.uitm.edu.my/id/eprint/14281/ http://ir.uitm.edu.my/id/eprint/14281/1/TM_NURDIYANA%20OSMAN%20AC%2013_5.pdf

id	uitm-14281
recordtype	eprints
spelling	uitm-142812016-08-19T02:29:12Z http://ir.uitm.edu.my/id/eprint/14281/ Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman Osman, Nurdiyana Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance The purpose of this applied research is primarily to examine the extent of tax evasion among selected high income individuals seeking tax services from a tax agent and to investigate the motivation behind risk taking by selected high income individuals on tax evasion practices. This is because there are issues that on tax payers’ evasion arise nowadays. It is not only in Malaysia but it is happening around the world. Because of tax revenue forms a major component of the total revenue and its efficient collection is very important, thus tax evasion give huge implications to our nation nowadays.Hence, this research will try to identify the motivation that can facilitate to tax evasion among high income individual taxpayers. The researcher also attempted identify to what extent of individual taxpayer understands regarding tax evasion. The result of the analysis will then be presented in descriptive statistic and the results of the research show that there is some reasons to indicate tax evasion arises among high income individual taxpayers. The conclusion of this study shows that tax evasion give huge impact to government and also can effect to infrastructure facilities in Malaysia. The findings suggest that strengthen law enforcement and try to simplify tax requirements and tax system to ensure tax evasion can be reduces. 2013 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/14281/1/TM_NURDIYANA%20OSMAN%20AC%2013_5.pdf Osman, Nurdiyana (2013) Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman. Masters thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance
spellingShingle	Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance Osman, Nurdiyana Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman
description	The purpose of this applied research is primarily to examine the extent of tax evasion among selected high income individuals seeking tax services from a tax agent and to investigate the motivation behind risk taking by selected high income individuals on tax evasion practices. This is because there are issues that on tax payers’ evasion arise nowadays. It is not only in Malaysia but it is happening around the world. Because of tax revenue forms a major component of the total revenue and its efficient collection is very important, thus tax evasion give huge implications to our nation nowadays.Hence, this research will try to identify the motivation that can facilitate to tax evasion among high income individual taxpayers. The researcher also attempted identify to what extent of individual taxpayer understands regarding tax evasion. The result of the analysis will then be presented in descriptive statistic and the results of the research show that there is some reasons to indicate tax evasion arises among high income individual taxpayers. The conclusion of this study shows that tax evasion give huge impact to government and also can effect to infrastructure facilities in Malaysia. The findings suggest that strengthen law enforcement and try to simplify tax requirements and tax system to ensure tax evasion can be reduces.
format	Thesis
author	Osman, Nurdiyana
author_facet	Osman, Nurdiyana
author_sort	Osman, Nurdiyana
title	Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman
title_short	Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman
title_full	Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman
title_fullStr	Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman
title_full_unstemmed	Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman
title_sort	risk taking among high income individual taxpayers due to lack of tax evidence / nurdiyana osman
publishDate	2013
url	http://ir.uitm.edu.my/id/eprint/14281/ http://ir.uitm.edu.my/id/eprint/14281/1/TM_NURDIYANA%20OSMAN%20AC%2013_5.pdf
first_indexed	2023-09-18T22:51:16Z
last_indexed	2023-09-18T22:51:16Z
_version_	1777417560227053568

Risk taking among high income individual taxpayers due to lack of tax evidence / Nurdiyana Osman

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