Factor influence tax assessment arrears at MPKB-BRI / Al Yassin Mohd Titoni

Mohd Titoni, Al Yassin (2015) Factor influence tax assessment arrears at MPKB-BRI / Al Yassin Mohd Titoni. Degree thesis, Universiti Teknologi MARA Cawangan Kelantan.

Abstract

The aim of this study was to examine the factor that influences the tax assessment arrears at MPKB-BRI. Tax assessment is one of the financial charge or levy on a taxpayer by state or functional equivalent of a state such that is failure to pay punishable by law. There are three independent variables in this study. There are poor management, public utility provided, and taxpayer
awareness. This thesis using the statistical package social sciences (SPSS) as a method to test the variable significant or not.The result shows there is significant relationship between poor management and public utility provided as
independent variable with tax assessment arrears as dependent variable in this study. While, there is no significant relationship between taxpayer awareness
with tax assessment arrears in this study. This variable is not significant because it does not have relationship with tax assessment arrears. Thus, MPKB should take a strict action towards taxpayers for those who are running up business their licence can be deactivated if they are not paid for their taxes.

Metadata

Item Type: Thesis (Degree)
Creators:
Creators
Email / ID Num.
Mohd Titoni, Al Yassin
2012613316
Contributors:
Contribution
Name
Email / ID Num.
Thesis advisor
Ab. Rani, Nor Zuriati Amani
UNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Tax assessment
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Tax revenue estimating
H Social Sciences > HJ Public Finance > Expenditures. Government spending
Divisions: Universiti Teknologi MARA, Kelantan > Kota Bharu Campus
Programme: Bachelor of Business Administration with (Hons) Business Economic
Keywords: Tax, financial charge or levy, taxpayer, law, poor management and public utility.
Date: January 2015
URI: https://ir.uitm.edu.my/id/eprint/38483
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