Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs

Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs

This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small and Medium Enterprises (SMEs) in Malaysia under the Income Tax Self-Assessmen...

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Bibliographic Details
Main Author: Abdul-Jabbar, Hijattulah
Format: Thesis
Language:English
Published: Curtin University 2009
Subjects:
tax attitudes
Small and Medium Enterprises (SMEs)
corporate taxation
business characteristics
Malaysia
tax compliance costs
Income Tax Self-Assessment System (SAS)
non-compliance behaviour
managerial perceptions
Online Access:http://hdl.handle.net/20.500.11937/2115

Internet

http://hdl.handle.net/20.500.11937/2115

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