Record Details

Causes of Tax Evasion and Their Relative Contribution in Malaysia: An Artificial Neural Network Method Analysis

Jurnal Ekonomi Malaysia

View Archive Info
 
 
Field Value
 
Title Causes of Tax Evasion and Their Relative Contribution in Malaysia: An Artificial Neural Network Method Analysis
 
Creator Tabandeh, Razieh
Jusoh, Mansor
Md. Nor, Nor Ghani
Shah Zaidi, Mohd Azlan
 
Subject —
—
—
 
Description ABSTRACTTax is one means of financing government expenditures and plays an important role in increasing government revenue.The amount of tax collected actually depends on the effectiveness of the tax system in an economy. When a taxationsystem is ineffective, many people will exploit the situation to avoid paying tax and tax evasion will become popular. Inthe presence of tax evasion, the government cannot allocate revenue for programs or provide desirable social services.Realizing the significant impact of tax evasion on the economy, the present study aims to determine the main factorsthat result in tax evasion and their relative importance. The present study employs an artificial neural network (ANN)methodology on Malaysian data for the period between 1963 and 2011. The results show that tax burden, size of thegovernment and inflation rate have positive effects on tax evasion. The income of taxpayers and trade openness, however,has negative effects on tax evasion. The results also reveal that the income of the taxpayer has a more significantrelationship with levels of tax evasion than the other causes of tax evasion examined in the present study.Keywords: Tax evasion; Artificial Neural Network methodABSTRAKCukai adalah salah satu cara untuk membiayai perbelanjaan kerajaan dan ia memainkan peranan penting dalammeningkatkan hasil kerajaan. Jumlah cukai yang dikutip sebenarnya bergantung kepada kecekapan system cukaisesebuah negara. Apabila sistem cukai tidak berkesan, kebanyakan orang ramai akan mengambil peluang ini untukmengelak daripada membayar cukai dan aktiviti pengelakan cukai akan terus meluas. Dalam keadaan ini, kerajaanakan menghadapi kesukaran dalam menentukan hasil aktiviti-aktiviti yang dilakukannya dan tidak dapat menyediakanperkhidmatan yang diperlukan oleh masyarakat. Menyedari akan kepentingan kesan aktiviti pengelakan cukai ke atasekonomi negara, kajian ini cuba menentukan faktor-faktor utama yang menyebabkan berlakunya aktiviti pengelakancukai dan kepentingan relatifnya. Kajian ini menggunakan kaedah Artificial Neural Network dalam menganalisisdata Malaysia dari tahun 1963 hingga 2011. Keputusan kajian menunjukkan bahawa beban cukai, saiz kerajaan dankadar inflasi member kesan positif ke atas aktiviti pengelakan cukai. Walau bagaimanapun, pendapatan pembayarcukai dan keterbukaan perdagangan memberi kesan negative kepada aktiviti pengelakan cukai. Keputusan kajian jugamenunjukkan bahawa pendapatan pembayar cukai adalah secara relatifnya lebih penting daripada faktor-faktor lainyang mempengaruhi aktiviti pengelakan cukai.Kata kunci: Pengelakan cukai; kaedah Artificial Neural Network
 
Publisher Universiti Kebangsaan Malaysia
 
Contributor —
 
Date 2013-07-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
—
 
Format application/pdf
 
Identifier http://ejournal.ukm.my/jem/article/view/5576
 
Source Jurnal Ekonomi Malaysia; Vol 47, No 1 (2013): Jurnal Ekonomi Malaysia; 99-108
0126-1962
 
Language eng
 
Relation http://ejournal.ukm.my/jem/article/view/5576/2646
 
Coverage —
—
—