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Faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit

Record keeping is vital for business as well as for tax purposes. Tax compliance includes keeping complete business records so that tax liability can be determined correctly and in an orderly manner. Therefore, this study attempts to explore the determinant factors that influence the business record...

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Main Author: Noor Dina, Ibrahim
Format: Thesis
Language:English
English
Published: 2022
Subjects:
HJ4771.6 Income Tax. Tax Returns.
Online Access:https://etd.uum.edu.my/9566/1/s821421_01.pdf
https://etd.uum.edu.my/9566/2/s821421_02.pdf
https://etd.uum.edu.my/9566/
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spelling my.uum.etd.95662022-06-28T06:38:20Z https://etd.uum.edu.my/9566/ Faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit Noor Dina, Ibrahim HJ4771.6 Income Tax. Tax Returns. Record keeping is vital for business as well as for tax purposes. Tax compliance includes keeping complete business records so that tax liability can be determined correctly and in an orderly manner. Therefore, this study attempts to explore the determinant factors that influence the business record-keeping practices of sole proprietorships and partnerships from the perspective of Inland Revenue Board of Malaysia (IRBM)’s audit officers using the Theory of Planned Behaviour. Specifically, the objective of this study is to examine the influence of attitude, subjective norms, perceived behavioural control and taxpayers’ knowledge on taxation towards record-keeping practices from the perspectives of tax auditors. The results of the study found that attitude and perceived behavioural control have a significant influence on business record-keeping practices. Results from the multiple regression analysis indicate that only two independent variables significantly influence the record-keeping practices which are attitude and perceived behavioural control. From a theoretical perspective, this study contributes to the body of knowledge on the record-keeping practices among business taxpayers. The findings of this study would also insist the tax administrator in identifying the factors that influence the taxpayers’ behaviour in record-keeping practices to achieve the Strategic Intent of the IRBM 2021-2025. 2022 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9566/1/s821421_01.pdf text en https://etd.uum.edu.my/9566/2/s821421_02.pdf Noor Dina, Ibrahim (2022) Faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HJ4771.6 Income Tax. Tax Returns.
spellingShingle HJ4771.6 Income Tax. Tax Returns.
Noor Dina, Ibrahim
Faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit
description Record keeping is vital for business as well as for tax purposes. Tax compliance includes keeping complete business records so that tax liability can be determined correctly and in an orderly manner. Therefore, this study attempts to explore the determinant factors that influence the business record-keeping practices of sole proprietorships and partnerships from the perspective of Inland Revenue Board of Malaysia (IRBM)’s audit officers using the Theory of Planned Behaviour. Specifically, the objective of this study is to examine the influence of attitude, subjective norms, perceived behavioural control and taxpayers’ knowledge on taxation towards record-keeping practices from the perspectives of tax auditors. The results of the study found that attitude and perceived behavioural control have a significant influence on business record-keeping practices. Results from the multiple regression analysis indicate that only two independent variables significantly influence the record-keeping practices which are attitude and perceived behavioural control. From a theoretical perspective, this study contributes to the body of knowledge on the record-keeping practices among business taxpayers. The findings of this study would also insist the tax administrator in identifying the factors that influence the taxpayers’ behaviour in record-keeping practices to achieve the Strategic Intent of the IRBM 2021-2025.
format Thesis
author Noor Dina, Ibrahim
author_facet Noor Dina, Ibrahim
author_sort Noor Dina, Ibrahim
title Faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit
title_short Faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit
title_full Faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit
title_fullStr Faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit
title_full_unstemmed Faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit
title_sort faktor penentu penyimpanan rekod yang baik di kalangan peniaga kecil: pengalaman pegawai audit
publishDate 2022
url https://etd.uum.edu.my/9566/1/s821421_01.pdf
https://etd.uum.edu.my/9566/2/s821421_02.pdf
https://etd.uum.edu.my/9566/
_version_ 1738513031125532672
score 13.211869

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