Ketidakpatuhan cukai korporat: kajian ke atas industri permotoran, pemborongan dan peruncitan di Malaysia

The main issue faced by the tax authorities is to overcome tax non-compliance. In enhancing collection and compliance activities, the Inland Revenue Board of Malaysia (IRBM) has implemented the Tax Audit Programme through desk and field audit compliance activities according to the taxpayer segment, Industry Based Audit. Through this programme focusing on the highest selected industries is from the automotive, wholesale and retailing industries. Therefore, this study is an attempt to investigate which sub-industry among automotive, wholesale and retailing industries involves the highest tax non-compliance and to know whether there are significant diffences in the type of industry, company size, financial liquidity and company location with company tax non-compliance in automotive, wholesale and retailing industries in Malaysia. The target sample was 2,303 cases of field audit from the automotive, wholesale and retailing industries completed in 2015 by LHDNM. Secondary data obtained from IRBM were analyzed quantitatively using descriptive statistics. The findings of the study show that the wholesale sub-industry was found to be a sub-industry with the highest tax non-compliance and there was a significant difference between the size of the company and tax non-compliance. While there is no significant diffences between the types of industry, financial liquidity and the location of the company with company tax non-compliance. The results of this study are expected to add value to the tax literature in assisting tax authorities in enhancing tax compliance strategies among companies.