Staff View: Knowledge of business income taxpayers on tax relief and business deduction: A study in kuantan, pahang

Knowledge of business income taxpayers on tax relief and business deduction: A study in kuantan, pahang

The new tax assessment system is known as Self Assessment System (SAS), whereby the individual taxpayers have to compute their chargeable income and tax return on their own before remitting the payment to Inland Revenue Board (IRB). However, it is anticipated that this system could increase the prob...

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Main Authors:	Mohamad M.H., Ahmad N., Deris M.S.
Other Authors:	36245719200
Format:	Article
Published:	2023
Subjects:	Business deduction Tax knowledge Tax relief
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id	my.uniten.dspace-30689
record_format	dspace
spelling	my.uniten.dspace-306892023-12-29T15:51:23Z Knowledge of business income taxpayers on tax relief and business deduction: A study in kuantan, pahang Mohamad M.H. Ahmad N. Deris M.S. 36245719200 35752785500 36245280800 Business deduction Tax knowledge Tax relief The new tax assessment system is known as Self Assessment System (SAS), whereby the individual taxpayers have to compute their chargeable income and tax return on their own before remitting the payment to Inland Revenue Board (IRB). However, it is anticipated that this system could increase the probability of non compliance due to the lack of understanding and knowledge on how to compute the chargeable income. In this paper, we are interested to test basic tax knowledge of the taxpayers as consumers on their rights and responsibilities on tax relief and business deduction. Beside that, this study also examines whether there is a significant difference in terms of taxpayers knowledge in reference to their demographic characters such as age, gender, race and level of education. The research was conducted by distributing questionnaires to business income taxpayers (sole proprietorship) in Kuantan on their basic knowledge on tax computation. The result shows that the level of tax knowledge on personal tax relief and business deduction is still very low among the individual taxpayers. In addition, only the age, race and level of education of the taxpayers have significant difference in terms of knowledge on tax relief and business deduction. Final 2023-12-29T07:51:22Z 2023-12-29T07:51:22Z 2009 Article 2-s2.0-77955464722 https://www.scopus.com/inward/record.uri?eid=2-s2.0-77955464722&partnerID=40&md5=eeb59358247922d35506192adf9d50eb https://irepository.uniten.edu.my/handle/123456789/30689 12 1 123 135 Scopus
institution	Universiti Tenaga Nasional
building	UNITEN Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Tenaga Nasional
content_source	UNITEN Institutional Repository
url_provider	http://dspace.uniten.edu.my/
topic	Business deduction Tax knowledge Tax relief
spellingShingle	Business deduction Tax knowledge Tax relief Mohamad M.H. Ahmad N. Deris M.S. Knowledge of business income taxpayers on tax relief and business deduction: A study in kuantan, pahang
description	The new tax assessment system is known as Self Assessment System (SAS), whereby the individual taxpayers have to compute their chargeable income and tax return on their own before remitting the payment to Inland Revenue Board (IRB). However, it is anticipated that this system could increase the probability of non compliance due to the lack of understanding and knowledge on how to compute the chargeable income. In this paper, we are interested to test basic tax knowledge of the taxpayers as consumers on their rights and responsibilities on tax relief and business deduction. Beside that, this study also examines whether there is a significant difference in terms of taxpayers knowledge in reference to their demographic characters such as age, gender, race and level of education. The research was conducted by distributing questionnaires to business income taxpayers (sole proprietorship) in Kuantan on their basic knowledge on tax computation. The result shows that the level of tax knowledge on personal tax relief and business deduction is still very low among the individual taxpayers. In addition, only the age, race and level of education of the taxpayers have significant difference in terms of knowledge on tax relief and business deduction.
author2	36245719200
author_facet	36245719200 Mohamad M.H. Ahmad N. Deris M.S.
format	Article
author	Mohamad M.H. Ahmad N. Deris M.S.
author_sort	Mohamad M.H.
title	Knowledge of business income taxpayers on tax relief and business deduction: A study in kuantan, pahang
title_short	Knowledge of business income taxpayers on tax relief and business deduction: A study in kuantan, pahang
title_full	Knowledge of business income taxpayers on tax relief and business deduction: A study in kuantan, pahang
title_fullStr	Knowledge of business income taxpayers on tax relief and business deduction: A study in kuantan, pahang
title_full_unstemmed	Knowledge of business income taxpayers on tax relief and business deduction: A study in kuantan, pahang
title_sort	knowledge of business income taxpayers on tax relief and business deduction: a study in kuantan, pahang
publishDate	2023
_version_	1806425733564727296
score	13.222552

Knowledge of business income taxpayers on tax relief and business deduction: A study in kuantan, pahang

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