9.0 METHOD TO CONTROL EVASION OF INCOME TAX IN THE MALAYSIAN LAW 9.1 Cultural and Moral Side Raise an ethical awareness of tax, by informing the taxpayers of the state's legitimacy right to impose the tax, the real need for this money, and that the tax burden is distributed between the taxpayers in justice, thus showing how payoff spent on them and their community, all that will reduce tax evasion. 9.2 Administrative Side Tax administration contribute to evasion (unintentionally), therefore must bear part of the responsibility, and should do the following:
 Tax management must coordinate with other administrative bodies in order to learn the various economic activities for income owners.
 Training staff and raise their efficiency. …show more content…
Evader may face the fine, which is not less than RM1,000 and not more than RM20,000 or imprisonment not exceeding three years, or a combination of both. That means the punishment is imprisonment, or fine, or both, as determined by the judge.

When the amount evaded exceeds the amount of the fine, so the punishment will not deter the offender form committing evasion repeatedly. The Malaysian legislature tripled the amount to three times as a result of the evasion crime. (ITA, Section, 114)

The legislator mandated the tax director, under acts of fraud, wilful default or neglect, in accordance with Article 91 (3) of the Malaysian Income Tax Act (ITA), which stated the following:
 The need for appropriate deterrent penalties
 The methods of treatment of evasion is the absolute and broad discretion mandated by the legislature to the director of tax administration in dealing with tax evasion, under Article 140 (ITA) (Choong Kwai Fatt,. 2003, p.60)
 Exert effort to achieve tax …show more content…
There is no favouritism, not imposed on some people without others, so as not to double injustice on some people, who carry the share of others. People should not escape from the harsh financial taxes, because the burden falls on the shoulders of everyone, and in the case of evasion, a group of non evaders will bear the burden of the group of evaders, which is called self-exemption by causing injustice to others. (Ibn Taymiyyah, p 24) and this is unaccepted by Islamic law (Shariah). 9.0 METHOD TO CONTROL EVASION OF INCOME TAX IN THE MALAYSIAN LAW 9.1 Cultural and Moral Side Raise an ethical awareness of tax, by informing the taxpayers of the state's legitimacy right to impose the tax, the real need for this money, and that the tax burden is distributed between the taxpayers in justice, thus showing how payoff spent on them and their community, all that will reduce tax evasion. 9.2 Administrative Side Tax administration contribute to evasion (unintentionally), therefore must bear part of the responsibility, and should do the