ISSN: 2225-8329
Open access
The aim of this study is to examine the factors that influence tax compliance among SMEs in Malaysia as well as to investigate the effectiveness and the usefulness of the tax incentives offered during the COVID-19 period. This research is a hybrid research which used questionnaire for collecting tax compliance opinions as well as phone interview for collecting tax incentive insights. Nonprobability sampling was adopted and 85 respondents were collected for tax compliance aspect and 5 respondents were recorded for tax incentive aspect. The tax compliance data were coded and analyzed using SPSS and binary logistic regression model were also used. On the other hand, tax incentive data were analyzed using thematic analysis. Findings for tax compliance aspect revealed that all the results for the predictors are not significant for tax compliance. Besides, findings for tax incentive aspect revealed that the financial measures are being utilized by some of the SMEs. Moreover, there are certain assistances that the business owners hope to get from the government. Overall, the respondents are satisfied with the help of government for the financial measures during the COVID-19 period.
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In-Text Citation: (Leong et al., 2020)
To Cite this Article: Leong, Z.-Y., Lee, T.-H., & Teoh, M. T.-T. (2020). Tax Compliance and Tax Incentive: An Investigation of SMEs During the Covid-19 Period. International Journal of Academic Research in Accounting Finance and Management Sciences, 10(3), 451–474.
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