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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English English |
| Published: |
Emerald
2017
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| Subjects: | |
| 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 |
| Summary: | 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. |
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