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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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Hlavní autoři: Noor Sharoja Sapiei, Mazni Abdullah
Médium: Artigo
Jazyk:Inglês
Vydáno: Universiti Malaya 2014-12-01
Edice:Asian Journal of Accounting Perspectives
Témata:
tax compliance costs
internal-external sources
self-assessment system (sas)
corporate income tax (cit)
public listed companies (plcs)
On-line přístup:https://ajap.um.edu.my/article/view/3695
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