Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs

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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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Bibliographic Details
Main Author:	Ibrahim, Idawati Binti
Format:	Thesis
Language:	English
Published:	Curtin University 2013
Online Access:	http://hdl.handle.net/20.500.11937/312

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