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Determinants of tax evasion among online retailers in Malaysia

The rapid rise of online businesses with its estimated business value of RM93 billion in the year of 2018 has exacerbated the government’s revenue loss due to tax evasion. The online businesses defy the traditional way of selling and buying goods and services with unique business models and distinc...

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Main Author: Daud, Roshida
Format: Thesis
Language:English
English
English
Published: 2019
Subjects:
HJ4771.6 Income Tax. Tax Returns.
Online Access:https://etd.uum.edu.my/9636/1/s821416_01.pdf
https://etd.uum.edu.my/9636/2/s821416_02.pdf
https://etd.uum.edu.my/9636/3/s821416_references.docx
https://etd.uum.edu.my/9636/
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spelling my.uum.etd.96362022-10-06T02:08:18Z https://etd.uum.edu.my/9636/ Determinants of tax evasion among online retailers in Malaysia Daud, Roshida HJ4771.6 Income Tax. Tax Returns. The rapid rise of online businesses with its estimated business value of RM93 billion in the year of 2018 has exacerbated the government’s revenue loss due to tax evasion. The online businesses defy the traditional way of selling and buying goods and services with unique business models and distinctive challenges in tracing the online transactions and consequently helping some businesses to evade tax. Given the importance of increasing the government’s revenue collection, this study attempts to examine (1) if there is a significant difference between tax evaders and taxpayers in terms of sales; (2) the associations between tax file type, business location, nature of business and tax evasion behaviour among online retailers in Malaysia; and (3) the relationships between sales, tax file type, business location, nature of business and tax evasion behaviour among online retailers in Malaysia. A total of 2,347 actual cases of online retailers were selected from the Inland Revenue Board of Malaysia (IRBM) database as a sample for this study. Using T-test, the study found that there is a weak significant different between tax evaders and taxpayers in terms of sales. Chi-square test results reveal that there are significant associations between nature of business, tax file type and tax evasion, but not for business location and tax evasion. Finally, Binary Logistic Regression results shows that there are significant relationships between sales, nature of business, tax file type and tax evasion whilst business location is irrelevant in influencing tax evasion. Implications arising of the study include suggestion for using Big Data Analytics to cast wider and more accurate net to filter potential tax evaders and more detailed study scrutinising Company tax file type involving the Research and Development Department of the IRBM. 2019 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9636/1/s821416_01.pdf text en https://etd.uum.edu.my/9636/2/s821416_02.pdf text en https://etd.uum.edu.my/9636/3/s821416_references.docx Daud, Roshida (2019) Determinants of tax evasion among online retailers in Malaysia. 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
English
topic HJ4771.6 Income Tax. Tax Returns.
spellingShingle HJ4771.6 Income Tax. Tax Returns.
Daud, Roshida
Determinants of tax evasion among online retailers in Malaysia
description The rapid rise of online businesses with its estimated business value of RM93 billion in the year of 2018 has exacerbated the government’s revenue loss due to tax evasion. The online businesses defy the traditional way of selling and buying goods and services with unique business models and distinctive challenges in tracing the online transactions and consequently helping some businesses to evade tax. Given the importance of increasing the government’s revenue collection, this study attempts to examine (1) if there is a significant difference between tax evaders and taxpayers in terms of sales; (2) the associations between tax file type, business location, nature of business and tax evasion behaviour among online retailers in Malaysia; and (3) the relationships between sales, tax file type, business location, nature of business and tax evasion behaviour among online retailers in Malaysia. A total of 2,347 actual cases of online retailers were selected from the Inland Revenue Board of Malaysia (IRBM) database as a sample for this study. Using T-test, the study found that there is a weak significant different between tax evaders and taxpayers in terms of sales. Chi-square test results reveal that there are significant associations between nature of business, tax file type and tax evasion, but not for business location and tax evasion. Finally, Binary Logistic Regression results shows that there are significant relationships between sales, nature of business, tax file type and tax evasion whilst business location is irrelevant in influencing tax evasion. Implications arising of the study include suggestion for using Big Data Analytics to cast wider and more accurate net to filter potential tax evaders and more detailed study scrutinising Company tax file type involving the Research and Development Department of the IRBM.
format Thesis
author Daud, Roshida
author_facet Daud, Roshida
author_sort Daud, Roshida
title Determinants of tax evasion among online retailers in Malaysia
title_short Determinants of tax evasion among online retailers in Malaysia
title_full Determinants of tax evasion among online retailers in Malaysia
title_fullStr Determinants of tax evasion among online retailers in Malaysia
title_full_unstemmed Determinants of tax evasion among online retailers in Malaysia
title_sort determinants of tax evasion among online retailers in malaysia
publishDate 2019
url https://etd.uum.edu.my/9636/1/s821416_01.pdf
https://etd.uum.edu.my/9636/2/s821416_02.pdf
https://etd.uum.edu.my/9636/3/s821416_references.docx
https://etd.uum.edu.my/9636/
_version_ 1746212432572841984
score 13.211869

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