Findings on the impact of self assessment on the compliance behaviour of individual taxpayers in Malaysia: a case study approach
Loo, Ern Chen; McKerchar, Margaret; Hansford, Ann
Date: 2010
Publisher
Monash University
Abstract
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 ...
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.
Finance and Accounting
Faculty of Environment, Science and Economy
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