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Tax arrears amongst individual income taxpayers in Malaysia

Mohamad, Azhar and Radzuan, Neazlin and Hamid, Zarinah (2017) Tax arrears amongst individual income taxpayers in Malaysia. Journal of Financial Crime, 24 (1). pp. 17-34. ISSN 1359-0790

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demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach – In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of SMEs, the authors run a multiple regression analysis to examine the impact of location, agent, type of industry, size of enterprise and type of tax evasion on SMEs’ tax evasion in Malaysia. Findings – The authors nd that tax evasion among SMEs in Malaysia is the highest when the business is located in a suburban environment and has no tax agent. Tax evasion is also in uenced by the size of the SME (micro or medium). Originality/value – This study gives insight that the IRBM can use to aid its collection department in pro ling SMEs that have a higher tendency to evade paying tax.

Item Type: Article (Journal)
Additional Information: 3334/55108
Uncontrolled Keywords: Malaysia, Demographic factors, Fixed effect model, Individual income tax, Tax arrears
Subjects: H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Finance
Depositing User: Dr Azhar Mohamad
Date Deposited: 01 Feb 2017 18:12
Last Modified: 23 Mar 2018 08:48
URI: http://irep.iium.edu.my/id/eprint/55108

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