The awareness of tax compliance among taxpayer of Inland Revenue Board Malaysia (IRBM): a case study of IRBM Johor Bahru / Irdarahayu Abidin, Jarinah Hitam@Adam & Zafirul Wahab

Abidin, Irdarahayu and Hitam@Adam, Jarinah and Wahab, Zafirul (2018) The awareness of tax compliance among taxpayer of Inland Revenue Board Malaysia (IRBM): a case study of IRBM Johor Bahru / Irdarahayu Abidin, Jarinah Hitam@Adam & Zafirul Wahab. Masters thesis, UiTM Cawangan Johor Kampus Pasir Gudang.


Taxation are well known as main revenues for any states in the world. Seeking to achieve a better compliance is a key target for all revenues authorities (OECD 2004). In most countries, the most important objective for governments is improving tax
compliance with tax laws. Therefore, the need to tax literate and tax knowledge for taxpayers became more urgent to make taxpayers more compliant in future and the success of compliance in Self-Assessment System mainly depends on the full cooperation of taxpayers (Patt & Khin 2011). In Malaysia, taxation has been imposed since 1910. Tax revenues represent 51 % out of Malaysian government budget, but tax gap in Malaysia is 20% which means RM20 billion based on (2016) revenue collection. However, only 1.7 million (6%) are the actual taxpayers that pay tax for government treasury (PEMANDU 2011). Reports of IRBM in 2016 exposed tax
collection from audit activities in 2015 to 2016 decrease from RM121,236 billion to RM 13,945 billion. This situation clearly indicates non-compliance with the tax is a continuing issue and needs to be urgently addressed by most tax administrators IRBM (Inland Revenue Board Malaysia 2016). Meanwhile in Johor the same situation happened where recorded by IRBM JB the current year collection is 44.03 billion.
Thus, this study has identified the factor that influences tax compliance. This study also examined the impact of the factor to taxpayer and recommend the appropriate strategies to enhance the taxpayers by investigated the relationship between the independent variables and dependent variable. For objectives of the study, it has been found that there are significant level between independent variables and dependent
variable. The findings of the research provide an added value to researcher to expand the same scope of study. Finally, the outcome of the study can contribute to the new ideas for IRBM Johor Bahru upholding their responsibility to make sure the tax payers comply with their tax payment.


Item Type: Thesis (Masters)
Email / ID Num.
Abidin, Irdarahayu
Hitam@Adam, Jarinah
Wahab, Zafirul
Email / ID Num.
Thesis advisor
Miskam, Dr Zamri
Subjects: H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
H Social Sciences > HJ Public Finance > Tax consultants
Divisions: Universiti Teknologi MARA, Johor > Pasir Gudang Campus > Faculty of Business and Management
Programme: Master In Business Administration
Keywords: Tax compliance, Taxpayers, UiTM Pasir Gudang
Date: 8 July 2018
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