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Sources of Tax Compliance Costs for Malaysian Corporate Taxpayers

Tax compliance costs are the costs incurred by taxpayers in complying with the tax reporting requirements. This study identifies the sources of tax compliance costs for corporate taxpayers with regards to internal and external components. Utilizing a survey of big corporations in Malaysia, the sourc...

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Principais autores: Noor Sharoja Sapiei, Mazni Abdullah
Formato: Artigo
Idioma:Inglês
Publicado em: Universiti Malaya 2014-12-01
coleção:Asian Journal of Accounting Perspectives
Assuntos:
Tax Compliance Costs
Internal-External Sources
Self-Assessment System
Corporate Income Tax
Public Listed Companies
Acesso em linha:https://ejournal.um.edu.my/index.php/AJAP/article/view/3695
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