Findings on the impact of self assessment on the compliance behaviour of individual taxpayers in Malaysia: a case study approach
Loo, Ern Chen
Journal of Australian Taxation
This article presents research findings based on the conduct of 74 case studies with individual taxpayers at the time that self assessment was introduced in Malaysia. Generally, it was found that subjects now exercised more care when filing their income tax returns to ensure that they only paid the tax required and that penalties were not imposed for non-compliance.
Article published in Journal of Australian Taxation by Monash University, Department of Business Law and Taxation
(2010) 13, p.1-23