Determinants Of Tax Compliance Behaviour Of Corporate Taxpayers In Malaysia

This study focuses on the determinants of taxpayer compliance behaviour with respect to corporate income tax reporting requirements in Malaysia. A researcher-administered questionnaire survey method for data collection was utilised. The findings of this study reveal that business age, tax liability and tax complexity consistently influence the likelihood of tax non-compliance behaviour in the areas of under-reporting income, over-claiming expenses and overall non-compliance. Nonetheless, the tax compliance costs have an insignificant relationship with the non-compliance behaviour of corporate taxpayers. The remaining factors examined are significant determinants in at least one type of non-compliance behaviour.