The role of tax agents is sustaining the Malaysian tax system
In Malaysia, a self-assessment system has been implemented for all companies for more than a decade. The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. I...
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| Format: | Article |
| Language: | English |
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Elsevier
2014
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| Online Access: | http://irep.iium.edu.my/41273/ http://irep.iium.edu.my/41273/1/Isa%2C_Yussof_and_Mohdali_2014_-_The_role_of_tax_agents_in_sustaining_the_Msian_tax_system.pdf |
| _version_ | 1848782087455244288 |
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| author | Isa, Khadijah Yussof, Salwa Hana Mohdali, Raihana |
| author_facet | Isa, Khadijah Yussof, Salwa Hana Mohdali, Raihana |
| author_sort | Isa, Khadijah |
| building | IIUM Repository |
| collection | Online Access |
| description | In Malaysia, a self-assessment system has been implemented for all companies for more than a decade. The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. In complying with these demands, many corporate taxpayers have to depend on the assistance of tax agents. Using survey data, this study aims to examine the role of tax agents in sustaining the SAS in Malaysia. This study enhances the understanding of the scope of tax agents’ involvement under the system. Findings from this study are predominantly positive and should be beneficial for policy makers in their efforts to review and modify current tax systems. |
| first_indexed | 2025-11-14T15:59:53Z |
| format | Article |
| id | iium-41273 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T15:59:53Z |
| publishDate | 2014 |
| publisher | Elsevier |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-412732016-07-19T02:33:30Z http://irep.iium.edu.my/41273/ The role of tax agents is sustaining the Malaysian tax system Isa, Khadijah Yussof, Salwa Hana Mohdali, Raihana HJ2240 Revenue. Taxation In Malaysia, a self-assessment system has been implemented for all companies for more than a decade. The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. In complying with these demands, many corporate taxpayers have to depend on the assistance of tax agents. Using survey data, this study aims to examine the role of tax agents in sustaining the SAS in Malaysia. This study enhances the understanding of the scope of tax agents’ involvement under the system. Findings from this study are predominantly positive and should be beneficial for policy makers in their efforts to review and modify current tax systems. Elsevier 2014-12 Article NonPeerReviewed application/pdf en http://irep.iium.edu.my/41273/1/Isa%2C_Yussof_and_Mohdali_2014_-_The_role_of_tax_agents_in_sustaining_the_Msian_tax_system.pdf Isa, Khadijah and Yussof, Salwa Hana and Mohdali, Raihana (2014) The role of tax agents is sustaining the Malaysian tax system. Procedia Social and Behavioral Sciences, 164. pp. 366-371. ISSN 1877-0428 (Unpublished) http://www.sciencedirect.com/science/article/pii/S1877042814059096 10.1016/j.sbspro.2014.11.089 |
| spellingShingle | HJ2240 Revenue. Taxation Isa, Khadijah Yussof, Salwa Hana Mohdali, Raihana The role of tax agents is sustaining the Malaysian tax system |
| title | The role of tax agents is sustaining the Malaysian tax system |
| title_full | The role of tax agents is sustaining the Malaysian tax system |
| title_fullStr | The role of tax agents is sustaining the Malaysian tax system |
| title_full_unstemmed | The role of tax agents is sustaining the Malaysian tax system |
| title_short | The role of tax agents is sustaining the Malaysian tax system |
| title_sort | role of tax agents is sustaining the malaysian tax system |
| topic | HJ2240 Revenue. Taxation |
| url | http://irep.iium.edu.my/41273/ http://irep.iium.edu.my/41273/ http://irep.iium.edu.my/41273/ http://irep.iium.edu.my/41273/1/Isa%2C_Yussof_and_Mohdali_2014_-_The_role_of_tax_agents_in_sustaining_the_Msian_tax_system.pdf |