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FAKTOR-FAKTOR PENENTU KECEKAPAN PENTADBIRAN PERCUKAIAN DI MALAYSIA
DISEDIAKAN OLEH:
SITI NOOREMY BINTI SARIMAN (821427)
SARJANA SAINS (PERAKAUNAN ANTARABANGSA) UNIVERSITI UTARA MALAYSIA
2020
iv
ABSTRAK
Cukai merupakan salah satu sumber pendapatan negara. Kajian ini bertujuan untuk mengkaji faktor penentu kepada kecekapan pentadbiran percukaian Lembaga Hasil Dalam Negeri Malaysia (LHDNM) dari perspektif pegawai cukai yang berkhidmat di LHDNM seluruh Johor. Kajian ini mempunyai lima (5) pemboleh ubah yang bersandar iaitu corak kepimpinan, pengurusan risiko, teknologi maklumat dan komunikasi (ICT), latihan dan motivasi. Data dikumpul melalui soal selidik dalam bentuk google form yang diedarkan kepada pegawai cukai seluruh Johor melalui aplikasi WhatsApp. 65.51% daripada 287 orang pegawai telah menjawab kaji selidik ini. Perisian Pakej Statistik Sains Sosial (SPSS) versi 22 telah digunakan untuk menganalisa data terkumpul. Analisia kajian menunjukkan bahawa kesemua pemboleh ubah yang tidak bersandar (corak kepimpinan, pengurusan risiko, teknologi maklumat dan komunikasi (ICT), latihan dan motivasi) mempunyai hubungan signifikan dan positif dengan pemboleh ubah bersandar (kecekapan pentadbiran percukaian) di LHDNM.
Kata Kunci: Motivasi, Pengurusan Risiko, ICT, Pentadbiran Cukai
v
ABSTRACT
Taxes are one of the sources of the national income. This study is to investigate the determinants of the tax administration efficiency of Inland Revenue Board Malaysia (IRBM) from the perspective of IRBM tax officers throughout Johor. This study has five (5) dependent variables namely leadership style, risk management, information and communication technology (ICT), training and motivation. Data were collected through questionnaires in the form of google forms distributed to tax officers throughout Johor via WhatsApp application. 65.51% of 287 officers answered (responded to) this survey. Social Science Statistics Package (SPSS) version 22 has been used to analyse the collected data. The result from this study shows that all the independent variables (leadership style, risk management, information and communication technology (ICT), training and motivation) have a significant and positive relationship with the dependent variables (tax administration efficiency) in the IRBM.
Keywords: Motivation, Risk Management, ICT, Tax Administration
vi
PENGHARGAAN
Dengan nama Allah, Yang Maha Pemurah dan Maha Penyayang. Alhamdulillah, segala puji bagi Allah atas limpahan rahmat dan kekuatan yang diberikan kepada saya dapat menyiapkan tesis ini dengan jayanya walaupun menempuhi pelbagai dugaan dan rintangan.
Di kesempatan ini, saya ingin mengucapkan jutaan terima kasih yang tidak terhingga kepada Prof. Madya Dr. Muzainah Binti Mansor, selaku penyelia saya di atas kesabaran, nasihat, sokongan dan bimbingan yang tidak henti dari mula sehingga terhasilnya tesis ini. Segala bantuan, semangat, strategi dan kebijaksanaan beliau telah banyak membantu dan memberi semangat kepada saya untuk melaksanakan tugasan tesis ini dengan baik.
Ribuan terima kasih saya ucapkan kepada kedua ibu bapa yang saya hormati, Hj Sariman Bin Kusni dan Pn. Hjh. Asiah Binti Hamim yang sentiasa memberi kasih sayang, dorongan, doa, peringatan dan kata-kata semangat sepanjang perjalanan menyiapkan tesis ini. Ucapan terima kasih kepada rakan serumah, Intan Nursuhailiana dan ahli keluarga saya atas kesabaran, sokongan, bantuan, toleransi, dan doa sehingga tesis dan pengajian ini dapat disempurnakan dengan jayanya. Sesungguhnya segala pengorbanan yang telah dilakukan amat saya hargai dan akan saya ingati sepanjang hayat ini.
Akhir kata, ucapan terima kasih juga kepada semua yang terlibat secara langsung dan tidak langsung dalam memberikan sumbangan idea dan apa-apa jenis bantuan dalam menghasilkan tesis ini. Semoga penyelidikan dan tesis ini dapat dijadikan wadah ilmu yang berguna untuk tatapan generasi akan datang.
vii
ISI KANDUNGAN
ABSTRAK iv
ABSTRACT v
PENGHARGAAN vi
ISI KANDUNGAN vii
SENARAI JADUAL x
SENARAI GAMBAR RAJAH xi
BAB 1: PENGENALAN
1.1 Pendahuluan 1
1.2 Latar Belakang Kajian 1
1.3 Pernyataan Masalah 3
1.4 Persoalan Kajian 4
1.5 Objektif Kajian 5
1.6 Kepentingan Kajian 5
1.6.1 Kepentingan Teori 1.6.2 Kepentingan Praktikal
5 6
1.7 Skop Kajian 7
1.8 Reka Bentuk Kajian 7
1.9 Rumusan bab 8
BAB 2: KAJIAN LITERATUR
2.1 Pendahuluan 9
2.2 Kecekapan Pentadbiran Percukaian 10
2.3 Corak Kepimpinan dan Kecekapan Pentadbiran Percukaian 12 2.4 Pengurusan Risiko dan Kecekapan Pentadbiran Percukaian 14 2.5 Teknologi Maklumat dan Komunikasi (ICT) dan Kecekapan Pentadbiran Percukaian
16
2.6 Latihan dan Kecekapan Pentadbiran Percukaian 18 2.7 Motivasi dan Kecekapan Pentadbiran Percukaian 20
2.8 Teori Asas 22
2.9 Rumusan Bab 23
viii BAB 3: METODOLOGI
3.1 Pendahuluan 24
3.2 Kerangka Kerja Teoritikal dan Pengembangan Hipotesis 24
3.2.1 Pemboleh Ubah Bersandar 25
3.2.2. Pemboleh Ubah Tidak Bersandar 26
3.2.2.1 Kepimpinan dan Kecekapan Pentadbiran Percukaian 3.2.2.2 Pengurusan Risiko dan Kecekapan Pentadbiran Percukaian
3.2.2.3 Teknologi Maklumat dan Komunikasi (ICT) dan Kecekapan Pentadbiran Percukaian
3.2.2.4 Latihan dan Kecekapan Pentadbiran Percukaian 3.2.2.5 Motivasi dan Kecekapan Pentadbiran Percukaian
26 27
27
28 29
3.3 Reka Bentuk Kajian 31
3.3.1 Kaedah Tinjauan
3.3.2 Kaedah Pengumpulan Data
3.3.3 Populasi dan Saiz Kumpulan Sasaran 3.3.4 Analisis Data
31 32 33 33
3.4 Reka Bentuk Soalan Kajian 34
3.5 Ujian Rintis 39
3.6 Rumusan Bab 40
BAB 4: ANALISIS DATA DAN HASIL
4.1 Pengenalan 42
4.2 Kadar Tindak Balas 42
4.3 Demografi Responden 43
4.4 Ujian Normaliti 47
4.5 Ujian Kebolehpercayaan 51
4.6 Ujian Kesahan 52
4.7 Ujian Korelasi 59
4.8 Kesimpulan 62
BAB 5: RUMUSAN DAN CADANGAN
ix
5.1 Pendahuluan 64
5.2 Objektif 1: Kepimpinan dengan Kecekapan Pentadbiran Percukaian 64 5.3 Objektif 2: Pengurusan Risiko dengan Kecekapan Pentadbiran
Percukaian
65
5.4 Objektif 3: Teknologi Maklumat dan Komunikasi (ICT) dan Kecekapan Pentadbiran Percukaian
65
5.5 Objektif 4: Latihan dengan Kecekapan Pentadbiran Percukaian 66 5.6 Objektif 5: Motivasi dengan Kecekapan Pentadbiran Percukaian 66
5.7 Implikasi Teori Kajian 67
5.8 Implikasi Praktikal Kajian 68
5.9 Kekangan Dan Cadangan Untuk Kajan Pada Masa Akan Datang 69
5.10 Kesimpulan 69
RUJUKAN 71
LAMPIRAN
Lampiran A : Kaji selidik (Google form) Lampiran B : Ujian Keratan Rentas
77 86
x
SENARAI JADUAL
Jadual 1.1 : Hasil Kutipan Cukai Oleh LHDNM Dari 2014 Sehingga 2018 4 Jadual 3.1 : Ringkasan Hipotesis Yang Dikembangkan Dalam Kajian Ini 30
Jadual 3.2 : Profil Demografi Responden 35
Jadual 3.3 : Penyataan Untuk Pemboleh Ubah Bersandar (Kecekapan Pentadbiran Percukaian)
36
Jadual 3.4 : Penyataan Untuk Pemboleh Ubah Tidak Bersandar (Corak Kepimpinan)
36
Jadual 3.5 : Penyataan Untuk Pemboleh Ubah Tidak Bersandar (Pengurusan Risiko)
37
Jadual 3.6 : Penyataan Untuk Pemboleh Ubah Tidak Bersandar (ICT) 37 Jadual 3.7 : Penyataan Untuk Pemboleh Ubah Tidak Bersandar (Latihan) 38 Jadual 3.8 : Penyataan Untuk Pemboleh Ubah Tidak Bersandar (Motivasi) 39 Jadual 3.9 : Hasil Kebolehpercayaan Ujian Rintis (N=30) 40
Jadual 4.1 : Kadar Tindak Balas 43
Jadual 4.2 : Data Demografi Responden 43
Jadual 4.3 : Min,Sisihan Piawai, Kecenderungan Dan Kurtosis 48
Jadual 4.4 : Cronbach’s Alpha 52
Jadual 4.5 : KMO Dan Barlett’s Test 53
Jadual 4.6 : Jumlah Variasi Yang Dijelaskan 53
Jadual 4.7 : Komponen Matrik 56
Jadual 4.8: Matrik Komponen Berputar 57
Jadual 4.9 : Jumlah Varian Yang Dijelaskan 59
Jadual 4.10 : Garis Panduan Kekuatan Korelasi 60
Jadual 4.11 : Korelasi Pearson 60
Jadual 4.12 : Ringkasan Status Hipotesis 63
xi
SENARAI GAMBAR RAJAH
Gambar Rajah 3.1 : Kerangka Kerja Teoritikal Untuk Menunjukkan Hubungan Antara Pemboleh Ubah
25
Gambar Rajah 4.1 : Histogram Pemboleh Ubah Bersandar 47 Gambar Rajah 4.2 : Plot P-P Normal Untuk Regresi Sisa Seragam 48
Gambar Rajah 4.3 : Plot Scree 55
1
BAB 1 PENGENALAN
1.1 Pendahuluan
Bab ini menerangkan tentang bentuk kajian dan kata kunci yang penting dalam kajian ini. Laporan ini dimulakan dengan latar belakang kajian dan diikuti dengan pernyataan masalah, persoalan kajian, objektif kajian, kepentingan kajian, skop kajian, reka bentuk kajian dan rumusan bab.
1.2 Latar Belakang Kajian
Kutipan cukai merupakan salah satu sumber pendapatan negara yang digunakan untuk membiayai perbelanjaan kerajaan dan ia memainkan peranan penting dalam meningkatkan hasil kerajaan. Hal ini kerana pembangunan negara berkadar langsung dengan hasil kutipan cukai negara. Pengurangan kadar kutipan cukai dari paras yang sepatutnya berlaku apabila ada pihak-pihak tertentu yang didapati cuba mengelakkan atau melarikan diri daripada membayar cukai dan telah mencetuskan keadaan ketidakpatuhan cukai (Saad, 2012). Akibatnya, kerajaan akan menghadapi kesukaran dalam menentukan jumlah hasil pendapatan yang diperolehi dari aktiviti-aktiviti yang dijalankan pihak ini dan tidak dapat menyediakan perkhidmatan yang diperlukan oleh masyarakat. Berdasarkan perangkaan yang dikeluarkan oleh Bank Dunia bagi tahun 2017, walaupun saiz ekonomi Malaysia mencecah RM1.353 trilion, nisbah cukai kepada KDNK Malaysia hanya berada pada paras 13.1 peratus. Keadaan ini meletakkan Malaysia berada di bawah jika dibandingkan dengan negara-negara lain
71
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77 Lampiran A: Soal Selidik (Google form)
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86 Lampiran B: Ujian Keratan Rentas
Case Processing Summary Cases
Valid Missing Total
N Percent N Percent N Percent
jantina * umur 188 100.0% 0 0.0% 188 100.0%
jantina * statuskahwin 188 100.0% 0 0.0% 188 100.0%
jantina * pendidikan 188 100.0% 0 0.0% 188 100.0%
jantina * jawatan 188 100.0% 0 0.0% 188 100.0%
jantina * gaji 188 100.0% 0 0.0% 188 100.0%
jantina * tempohkhidmat 188 100.0% 0 0.0% 188 100.0%
jantina * cawangan 188 100.0% 0 0.0% 188 100.0%
jantina * umur Crosstabulation Count
umur
Total 20-30 Tahun 31-40 Tahun 41-50 Tahun 51-60 Tahun
jantina Lelaki 19 28 16 4 67
Perempuan 22 72 24 3 121
Total 41 100 40 7 188
jantina * statuskahwin Crosstabulation Count
statuskahwin
Total
Bujang Kahwin Bercerai
jantina Lelaki 17 50 0 67
Perempuan 37 83 1 121
Total 54 133 1 188
jantina * pendidikan Crosstabulation Count
pendidikan
Total Diploma
Ijazah Sarjana
Muda Sarjana PhD
jantina Lelaki 19 44 3 1 67
87
Perempuan 26 89 6 0 121
Total 45 133 9 1 188
jantina * jawatan Crosstabulation Count
jawatan
Total
Pengurusan Sokongan
jantina Lelaki 41 26 67
Perempuan 85 36 121
Total 126 62 188
jantina * gaji Crosstabulation Count
gaji
Total Kurang dari RM
2000
RM 2000- RM 5000
RM 5000-RM10 000
RM 10000 Keatas
jantina Lelaki 5 24 24 14 67
Perempuan 13 37 43 28 121
Total 18 61 67 42 188
jantina * tempohkhidmat Crosstabulation Count
tempohkhidmat
Total Kurang dari Dua
Tahun 2 -5 Tahun 6-10 Tahun 10 Tahun Keatas
jantina Lelaki 4 22 13 28 67
Perempuan 9 29 21 62 121
Total 13 51 34 90 188
jantina * cawangan Crosstabulation Count
cawangan
Total Pejabat
Pengarah Negeri
Johor
Cawangan JB (Penggajian)
Cawangan JB (Perniagaan)
Cawangan Muar
Cawangan Kluang
Cawangan Siasatan
88
jantina Lelaki 0 15 10 17 23 2 67
Perempuan 3 20 18 15 63 2 121
Total 3 35 28 32 86 4 188
