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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| Format: | Article |
| Language: | English English |
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Emerald
2017
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| Online Access: | 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 |
| _version_ | 1848784523342381056 |
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| author | Mohamad, Azhar Radzuan, Neazlin Hamid, Zarinah |
| author_facet | Mohamad, Azhar Radzuan, Neazlin Hamid, Zarinah |
| author_sort | Mohamad, Azhar |
| building | IIUM Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-14T16:38:36Z |
| format | Article |
| id | iium-55108 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-14T16:38:36Z |
| publishDate | 2017 |
| publisher | Emerald |
| recordtype | eprints |
| repository_type | Digital Repository |
| 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 |
| spellingShingle | HJ Public Finance HJ2240 Revenue. Taxation Mohamad, Azhar Radzuan, Neazlin Hamid, Zarinah Tax arrears amongst individual income taxpayers in Malaysia |
| title | 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_short | Tax arrears amongst individual income taxpayers in Malaysia |
| title_sort | tax arrears amongst individual income taxpayers in malaysia |
| topic | HJ Public Finance HJ2240 Revenue. Taxation |
| 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 |