Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs
This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behavio...
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| Format: | Thesis |
| Language: | English |
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Curtin University
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/312 |