Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA
Tax Research Department Headquarters LHDNM
Level 13, Menara Hasil
Persiaran Rimba Permai
Cyber 8, 63000 Cyberjaya.
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA
Abstract
Kajian sebelum ini mendapati syarikat dari perniagaan kecil dan sederhana (PKS) sektor pembinaan di Malaysia cenderung untuk melakukan cash economy melibatkan Lembaga Hasil Dalam Negeri (LHDN), samada dengan cara tidak mendaftarkan perniagaan mereka atau tidak menghantar borangnyata cukai dan tidak lapor semua pendapatan. Kajian ini seterusnya membantu memahami kenapa situasi tersebut berlaku. Dengan menggunakan borang soalselidik ke atas 187 PKS yang telah dikenalpasti terlibat dengan cash economy, didapati tiga faktor utama yang mempengaruhi iaitu faktor ekonomi, institusi, dan psikologi. Dapatan ini secara khusus dapat membantu LHDNM dalam membenteras aktiviti cash economy dan memberi input yang berguna buat pentadbir kewangan negara dalam merangka item insentif cukai.
Previous research showed that entities from small and medium enterprises (SMEs) in construction sector in Malaysia had been inclined to do cash economy involving the Inland Revenue Board (IRB), either by not registering their businesses, or not submitting the tax returns and not declaring their business incomes. This research then helped to understand why such situation took place. Using sets of questionnaires on 187 SME entities who had been identified as being involved in the cash economy, it was found that there were three main influencing factors, namely the economic, institutional, and psychological factor. The findings could specifically help the IRB Malaysia to reduce the cash economy activities and provide useful input for the national financial authority in designing the tax incentive items.
