NDLI: Tax non-compliance: Evidence from finalized corporate tax audited cases in 2010

Content Provider	IEEE Xplore Digital Library
Author	Ghani, Nor Azrina Mohd Yusof Lai, Ming Ling Yap, Bee Wah
Copyright Year	2012
Description	Author affiliation: Accounting Research Institute and Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Selangor (Ghani, Nor Azrina Mohd Yusof; Lai, Ming Ling) \|\| Faculty of Computer and Mathematical Sciences, Universiti Teknologi MARA, Shah Alam, Selangor (Yap, Bee Wah)
Abstract	This study examines the key factors of corporate tax non-compliance in Malaysia. A random sampling method was used to collect 232 finalized audited corporate tax cases in 2010 by the Inland Revenue Board Malaysia's headquarter. Of these, 12 cases with zero sales revenue and 26 cases with zero tax adjustment were discarded. The final samples consisted of 194 cases with tax audit adjustment amounted to RM 114.35 million. Multiple regression results revealed that financial liquidity; foreign ownership and company size were found to be significant determinants of tax non-compliance. The results also show that manufacturing companies commit less tax non-compliance as compared to other industries. Notably, penalty rate and financial performance have no significant association with tax non-compliance. This study has merit as it analyzed the actual finalized audited corporate tax data retrieved from the archive of the Inland Revenue Board Malaysia, which are not available publicly. The findings provide some insights to the tax authorities in tax audits selection, prevention and detection of corporate tax non-compliance.
Starting Page	694
Ending Page	698
File Size	158768
Page Count	5
File Format	PDF
ISBN	9781467306553
e-ISBN	9781467306546
DOI	10.1109/ICIMTR.2012.6236484
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2012-05-21
Publisher Place	Malaysia
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Industries Economics Tax Non-Compliance Measurement uncertainty Finance Companies Tax Audited Cases Marketing and sales Manufacturing Economic Deterrence Theory Corporate Taxpayers
Content Type	Text
Resource Type	Article

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1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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