Tax arrears amongst individual income taxpayers in Malaysia

Abstract

Purpose: The purpose of this paper is to investigate the relationship between tax arrears and socio-psychological demographic factors on individual taxpayers as well as macroeconomic factors in Malaysia.Design/methodology/approach: In this study, using proprietary data from Inland Revenue Board of Malaysiaonindividual income tax returns for the yearof2004 through 2012, the authors runapanel data fixed effect model analysis to examine the impact of socio-psychological demographic factors such as age, gender, marital status, income level, occupational sector, place of residence of individual tax payers as well macroeconomic factors such as real GDP, inflation and economic growth on tax arrears in Malaysia. Findings: We find that, by and large, older male taxpayers in big towns, with high incomes, tend to accumulate tax arrears. Tax arrears are also significantly affected by real GDP, but not by marital status or occupational sector. Originality/value: To the best of our knowledge, this is one the few studies that uses individual tax returns data to study determinants of tax arrears. © Emerald Publishing Limited 1359-0790.

A cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small and medium sized enterprises

“…This study anticipates that the longer a company in existence, the more cost obligations a company will incur to stay afloat and thus, a company has to find ways to control its ever-growing cost problems and manipulating the books are seen as a quick solution. This may be inspired by the recent studies conducted in Malaysia by Mohamad et al (2017) and Che Rosli et al (2018), but on individual taxpayers, where they found that the older generation of taxpayers were found to be significantly less compliant than their younger counterparts, because of having more financial obligations and commitments. One of the unique characteristics of SMEs where their operations are usually run by a few family individuals may have led to believe that this would be the similarity between the results of SME and individual taxpayers.…”

Merefleksikan Sifat Gajah Mada Dalam Diri Konsultan Pajak

“…Hal ini ditunjukkan dengan perencanaan pajak berupa perjanjian bahwa nantinya tax planning yang diberikan akan menghasilkan kekayaan maupun keuntung an besar bagi klien. Sebaliknya, nilainilai dalam konsultan pajak profesional, menga rahkan perencana pajak untuk melakukan pemberian konsultasi kepada klien menga cu pada kode etik profesi (Mohamad et al, 2017;Ostas, 2020).…”

Sintesis Sistem Akuntansi Perpajakan

“…Keadilan merupakan jalan tengah dari segala tuntutan rasio yang individualistis agar inte raksi dan transaksi dapat tetap dilanggengkan (Cyan, Koumpias, & Martinez-Vazquez, 2017). Siapa pun ingin mendapatkan perlakuan yang adil sebagai anggota kelompok karena perlakuan yang adil menunjukkan pengakuan atas keanggotaan mereka dan status mereka dalam suatu komunitas (Mohamad, Radzuan, & Hamid, 2017). Pertimbangan keadilan menyiratkan perbandingan kontribusi dan manfaat, serta perbandingan bagaimana perasaan seseorang diperlakukan rela tif terhadap yang lain.…”