The relationship between characteristic of the Employer and MTD compliance

This study examines the relationship between characteristic of the employer and MTD compliance among employer in IRBM Sungai Petani Branch, Kedah using Dependence Theory. This study aims to examine the characteristic of employer by numbers of employee, location of employer and MTD calculation method as an independent variable and MTD compliance as a dependent variable to measure the MTD compliance among the employers from private sectors under IRBM Sungai Petani Branch, Kedah to collect data, a total of 139 employers which has been audited by IRBM on the year 2020 and self-administered questionnaires link were distributed to IRBM (MTD) auditors by google form in terms of MTD compliance .Using the Statistical Package for the Social Sciences (SPSS) version 20.0 analysis method, the results of the hypothesis show that there is a positive and significant relationship between characteristic of employer and MTD compliance. The overall findings show that the numbers of employer, location of employer and MTD calculation method are the main factors that attract MTD auditors.