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- Title
Tax Knowledge, Tax Penalty and Tax Rate on Tax Compliance among Small Medium Enterprise in Selangor.
- Authors
Azrinawati Mohd Remali @ Abdul Jalil; Aliyah Nur Satar Abdul Satar; Farah Nor Adiba Mamad; Nut Fatini Zainal Abidin; Siti Zafirah Zainuddin
- Abstract
Purpose: This study is developed to examine the determinants of tax compliance in Small and Medium Enterprises (SMEs), focusing on how tax knowledge, tax penalty and tax rate affect tax compliance behaviour of SMEs in Selangor. Design/methodology/approach: The determinants that serve as the independent variables are tax knowledge, tax penalty, tax rate and the dependent variable tested is tax compliance. The population of the study covers the SME in Selangor. A total of 105 questionnaires collected and usable for further analysis using descriptive, reliability, normality and correlation analysis. Findings: As the results, the findings reveal that tax knowledge, tax penalty and tax rate demonstrated the significant relationship towards tax compliance among the SME. Originality/value: The number of audited cases finalized is higher every year showing the level of tax compliance tend to be decreasing every year. This statistic is the fundamental component that drives the execution of this research.
- Publication
Global Business & Management Research, 2018, Vol 10, Issue 3, p12
- ISSN
1947-5667
- Publication type
Academic Journal