The International Journal of Professional Management - ISSN 20422341
Trust in Government and Tax Authority on Factors Affecting Compliance Behaviour of Business Taxpayers in Malaysia
Volume 18, Issue 1, 2023
Rizduan Bin Johari
DBA Candidate (Pole Paris Alternance), CA(M), CPA (Aust), ASEAN CPA, ACTIM(M), MBA (UKM), B.Acc (Hons.) (UiTM)
Email: mybeemerman@gmail.com
Ern Chen Loo
PhD (Taxation) (USyd, Australia), MA (AFM) (Essex, UK), B. Acct (Hons) (UUM), FCTIM, FCIS, Doctoral Supervisor, IPE Management School, Pole Paris Alternance
Keywords :Taxation, Tax compliance, Compliance behaviour, JEL Classification code: H20; H24; H25; H26
Abbreviations
1.0 Introduction
The issue of taxpayers' compliance behaviour has aroused considerable concern among many governments and tax authorities worldwide. This has been investigated in almost every country where taxes are a significant government revenue. Torgler (2012) said the issue "...as old as the tax itself and will remain an area of discovery as long as tax exists". Despite a great deal of research, the problem remains unresolved, especially in Malaysia.
The Inland Revenue Board of Malaysia (IRB) has brought up the issue of the shadow economy which has resulted in tax losses. An online poll conducted by a boutique market research firm, Green Zebras Sdn Bhd found that 83% of Malaysians agreed that this shadow economy leads to loss of tax revenue (Daily Express 2020). As well as this, the 'Gig economy', plus covid 19, have opened the eyes of the government to a new source of growth, in the 12th Malaysia Plan 2021-2025.
Many gig workers are from the younger generation and are technology-savvy. They are freelancers, consultants, independent contractors and professionals, as well as temporary contract workers who are using digital platforms for daily activities. The number of freelancers is close to four million and this number is increasing daily (MOF, 2020). More tax losses will arise if the non-compliance issue is not resolved.
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