Tahap Pemahaman Individu Terhadap Sistem Taksir Sendiri Dan Implikasinya Terhadap Individu Dan Organisasi

Abstract

ABSTRACT This survey is a survey on the taxpayers understanding of the Self Assessment System and its implication on the organization and the individual himself. The survey was conducted on individuals who have employment income and whose income tax files are under the jurisdiction of the Johor Bahru branch of the Inland Revenue Board. The main objective of this survey is to find out whether the taxpayer understands what is meant by income tax and the differences between the Self Assessment System and the Formal Assessment System. The survey captures the taxpayers views on the present tax system. In so doing the IRB can get a clearer picture of the taxpayers perspective to the present tax system and what they hope for with the implementation of the new system. The survey involved a total of 400 respondents who are taxpayers receiving employment income. Data was collected using questionnaire relating to the taxpayers attitude towards the Self Assessment System and the Formal Assessment System. Data was analyzed according to frequency. From the survey it is noted that the degree of understanding of the individual towards the Self Assessment System is not very encouraging. A lot has to be done by the Inland Revenue Board especial the Johor Bahru branch to ensure a smooth transition to the Self Assessment System next year (2005). The whole work force of IRB has to be geared to ensure that the Prime Minister’s vision to make Malaysia a country which is excellent and progressing rapidly is achieved through the implementation of the Self Assessment System where the tax collected by the IRB is fair, accurate, just, done at a reasonable cost and the quality of the services rendered to its clients is excellent.