TAX COMPLIANCE MEASUREMENT AMONG TAXPAYERS OF UiTM KEDAH STAFF
DOI:
https://doi.org/10.24191/VoA.v18i2.11665Abstract
Malaysia has adopted the Self-Assessment Taxation System (SAS) since 2001 for corporate taxpayers and later introduced the system to businesses, partnerships and cooperatives, as well as individuals in 2003. However, according to many experts in taxation across the world, many countries including developing and developed ones, face difficulties in collecting tax payments from taxpayers effectively. Due to the implementation of a manual tax assessment and payment system, governments around the world are exposed to the increasing problems of tax losses. Therefore, this research addressed the influence of tax complexity and tax knowledge towards tax compliance among the taxpayers in a Malaysian setting, particularly the permanent staff of UiTM Kedah Branch. The data recorded from questionnaires were analysed using the Statistical Package for the Social Sciences (SPSS version 24). The results confirmed that tax complexity plays a significant role in determining tax compliance. However, tax compliance was not significantly influenced by tax knowledge. It can be concluded that further research should be undertaken to further comprehend the impacts of the present determinants within this study and other non-present ones towards Malaysian taxpayers’ compliance level.
Malaysia telah menerima pakai Sistem Percukaian Penilaian Kendiri (SAS) sejak tahun 2001 untuk pembayar cukai korporat dan kemudian memperkenalkan sistem ini kepada perniagaan, perkongsian dan koperasi, serta individu pada tahun 2003. Walau bagaimanapun, menurut kebanyakan pakar dalam percukaian di seluruh dunia, majoriti negara termasuk negara yang membangun, menghadapi kesukaran dalam mengutip pembayaran cukai daripada pembayar cukai dengan berkesan. Oleh kerana pelaksanaan sistem taksiran dan pembayaran cukai secara manual, kerajaan di seluruh dunia terdedah kepada masalah kerugian cukai yang semakin meningkat. Oleh itu, kajian ini ingin melihat pengaruh kerumitan cukai dan pengetahuan cukai terhadap pematuhan cukai dalam kalangan pembayar cukai di persekitaran Malaysia, terutamanya kakitangan tetap Universiti Teknologi MARA Cawangan Kedah. Data yang direkodkan dari soal selidik dianalisis menggunakan Pakej Statistik untuk Sains Sosial (SPSS versi 24). Hasil daripada kajian ini mengesahkan bahawa kerumitan cukai memainkan peranan penting dalam menentukan pematuhan cukai. Walau bagaimanapun, pematuhan cukai tidak dipengaruhi dengan ketara oleh pengetahuan cukai. Hal ini dapat disimpulkan bahawa kajian lanjut perlu dilakukan untuk lebih memahami kesan penentu semasa terhadap tahap pematuhan pembayar cukai Malaysia.
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