封面圖片

The effects of the self-assessment system on the tax compliance costs of small and medium enterprises in Malaysia

This paper briefly discusses the importance of Small and Medium Enterprises (SMEs) in Malaysia. The concepts of tax compliance costs and prior compliance costs studies, both internationally and in Malaysia, are succinctly reviewed. The methodology used in the current estimates, based on the traditio...

Saved in:

書目詳細資料
Main Authors:	Abdul Jabbar, Hijattulah, Pope, Jeff
格式:	Article
語言:	English
出版:	Australian Tax Research Foundation 2008
主題:	HD Industries. Land use. Labor HJ Public Finance
在線閱讀:	http://repo.uum.edu.my/5303/1/Hi.pdf http://repo.uum.edu.my/5303/ http://www.taxinstitute.com.au/australian-tax-forum/the-effects-of-the-self-assessment-system-on-the-tax-compliance-costs-of-small-and-medium-enterprises-in-malaysia
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!

相似書籍

Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration
由: Pope, Jeff, et al.
出版: (2008)

Determinants of sales tax compliance in small and medium enterprises in Jordan: a call for empirical research
由: Alshir’ah, Ahmad Farhan, et al.
出版: (2016)

Exploring the relationship between tax compliance costs and compliance issues in Malaysia
由: Abdul Jabbar, Hijattulah, et al.
出版: (2008)

Gender and ethnicity differences in tax compliance
由: Kassipillai, Jeyapalan, et al.
出版: (2006)

Tax compliance attitude and behaviour: Gender & ethnicity differences of Malaysian taxpayers
由: Kasipillai, Jeyapalan, et al.
出版: (2003)

Factor of enhancing sales and services tax compliance among small medium enterprise (SMEs) in Kelantan.
由: Bulkini Mohd Yasin
出版: (2020)

The viability of a pre-filled income tax return system for Malaysia
由: Ibrahim, Idawati, et al.
出版: (2011)

Small-and medium-enterprises' understanding and preparedness on goods and services tax
由: Abdul Aziz, Saliza
出版: (2007)

Perceptions of tax agents towards the proposed goods and services tax in Malaysia
由: Marimuthu, Munusamy, et al.
出版: (2012)

Tax Fairness and Tax Compliance in Iraq
由: Juhi, Ahmed Hamid
出版: (2011)

A proposed model on the determinants of tax non-compliance behavior among small corporate taxpayers in Nigeria: The indirect effects of public governance quality and compliance cost
由: Musa, Sulaiman Umar, et al.
出版: (2016)

Geopolitics and its implications for tax administration
由: Al-Ttaffi, Lutfi Hassen Ali, et al.
出版: (2016)

Compliance cost under the monthly tax deduction (MTD) scheme for SMEs in Malaysia
由: Mansor, Muzainah
出版: (2017)

Tax systems taxpayer compliance and specific tax issues
由: Mohd Hanefah, Mustafa
出版: (2007)

Success and failure of small and medium enterprise
由: Amira, Mohd Mustafa, et al.
出版: (2016)

Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
由: Nazri, Mohd Yusak
出版: (2020)

Determinants of tax non-compliance among small medium enterprises in Malaysia
由: Okin, Felicia
出版: (2019)

Costs of compliance under the Schedular Tax Deduction scheme (STD) in the Northern States of Malaysia
由: Yusof, Rohana @ Norliza, et al.
出版: (2009)

Corporate tax audits: evidence from Malaysia
由: Isa, Khadijah, et al.
出版: (2011)

Overconfidence Behavioral Bias in Working Capital Management and Performance of Small and Medium Enterprise in Ghana : A Conceptual Paper
由: Lamptey, Jeff, et al.
出版: (2020)

Overconfidence Bias in Working Capital Management and Performance of Small and Medium Enterprises: The Perspectives of Ghanaian SME Managers
由: Asri, Marsidi, et al.
出版: (2020)

The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
由: Mustapha, Bojuwon
出版: (2010)

Credit evaluation by the small-medium sized enterprises: Maqasid Shariah approach
由: Abdul Aziz, Mustafa Al-Malhuki, et al.
出版: (2021)

The impact of lean practices on the operational performance of Small and Medium Enterprises (SMEs) in East Cost Malaysia
由: Fatin Nur Afiqah Zahari
出版: (2019)

Service quality and income tax non-compliance among small and medium enterprises in Yemen
由: Al-Ttaffi, Lutfi Hassen Ali, et al.
出版: (2016)

Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
由: Hamizah Azizah, Sobri
出版: (2022)

Electronic tax filing adoption and its impact on tax employees performance in Jordan: a proposed framework
由: Alibraheem, Mohammad Haider, et al.
出版: (2016)

Business discontinuity among small and medium enterprises
由: Mohamad, Azlina, et al.
出版: (2015)

Strategic entrepreneurship framework for small and medium enterprises
由: Abu Bakar, Nurulhuda, et al.
出版: (2021)

Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance
由: Muhammad, Izlawanie
出版: (2017)

The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
由: Mohdali, Raihana, et al.
出版: (2014)

Tax professionals' views on self assessment system
由: Kasipillai, Jeyapalan, et al.
出版: (2000)

Corporate tax audit in Malaysia: an exploratory study using focus groups
由: Isa, Khadijah, et al.
出版: (2010)

Determinants of value added tax compliance in Thailand
由: Sangduang, Ranchida
出版: (2013)

The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers
由: Ibrahim, Idawati
出版: (2014)

Small and medium-sized enterprises in Malaysia role and issues
由: Hashim, Mohd Khairuddin
出版: (2002)

Best performance measurement systems for small and medium enterprises
由: Nor Filianie, Aziz, et al.
出版: (2016)

Government financial assistance to small and medium-sized enterprises in Malaysia
由: Hashim, Mohd Khairuddin, et al.
出版: (2011)

Total Quality Management Practices In Malaysian Small and Medium Enterprises
由: Hakim, Razak, et al.
出版: (2016)

Assessing the Relationship Between Factors and Strategies Used by Entrepreneur in the Internationalization of Malaysian Small Medium Enterprises (SMEs)
由: Shahrul Nizam, Mohd Zain
出版: (2011)