The self-assessment system and its compliance costs / Muzainah Mansor, Natrah Saad and Idawati Ibrahim

QR Code

The self-assessment system and its compliance costs / Muzainah Mansor, Natrah Saad and Idawati Ibrahim

The self-assessment system has been implemented on companies since 2001 as to replace the former official assessment system. As such, procedural issues and compliance cost associated with the new assessment system are of significant interest to the taxpayers. This study was conducted in the year 200...

Full description

Bibliographic Details
Main Authors:	Mansor, Muzainah, Saad, Natrah, Ibrahim, Idawati
Format:	Article
Language:	English
Published:	Faculty of Accountancy 2004
Subjects:	Malaysia Tax assessment
Online Access:	https://ir.uitm.edu.my/id/eprint/11684/

Similar Items

Tax Compliance Behaviour of Individuals under Self Assessment System
by: Sia, Gioak Faa
Published: (2008)

The effects of the self-assessment system on tax compliance costs of small and medium enterprises in Malaysia
by: Abdul-Jabbar, Hijattulah, et al.
Published: (2008)

Towards voluntary tax compliance: Understanding the impact of altruistic and egocentric orientation / Susan Hydra Sikayu … [et al.]
by: Sikayu, Susan Hydra, et al.
Published: (2020)

Personal income tax in Malaysia: compliance cost and compliance behaviour of taxpayers
by: Koi, Chia Yee
Published: (2022)

Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs
by: Abdul-Jabbar, Hijattulah
Published: (2009)

The self‐assessment system and its compliance costs
by: Mansor, Muzainah, et al.
Published: (2004)

Corporate taxpayers’ compliance variables under the self-assessment system in Malaysia : a mixed methods approach
by: Mohd Isa, Khadijah
Published: (2012)

Tax compliance costs of small and medium enterprises in Malaysia: policy implications
by: Pope, Jeffrey, et al.
Published: (2008)

Self-other representation of sex workers in Malaysia / Natrah Noor
by: Natrah, Noor
Published: (2015)

The acceptance level on GST implementation in Malaysia / Nur Syazwani Mohammad Fadzillah and Zuhariah Husin
by: Mohammad Fadzillah, Nur Syazwani, et al.
Published: (2016)

Tax compliance costs for policy makers: small and medium enterprise in Thailand
by: Chunhachatrachai, Papaporn, et al.
Published: (2012)

The factors influence the tax assessment (quit rent) arrears in Kemaman / Syarifah Khatijah Syed Mohamed
by: Syed Mohamed, Syarifah Khatijah
Published: (2010)

Tax literacy among employees: Sabah and Sarawaks perspective
by: Madi, Nero, et al.
Published: (2010)

The tax compliance costs of large corporate taxpayers in Indonesia
by: Susila, Budi, et al.
Published: (2012)

Corporate tax burden and financial attributes of fraud firms and non-fraud firms / Ainon Mardia Mohamed Yusof, Rohaya Md Noor and Mohamad Ridhuan Mat Dangi
by: Mohamed Yusof, Ainon Mardia, et al.
Published: (2014)

Forecasting the service tax revenue collected in Malaysia / Nur Eleena Hamdan
by: Hamdan, Nur Eleena
Published: (2015)

Entrepreneurial intention among Bumiputera students / Siti Natrah Dolwadi
by: Dolwadi, Siti Natrah
Published: (2014)

A study on factors that influence the collected indirect tax in Malaysia (service tax) / Tengku Ismail Tengku Ibrahim
by: Tengku Ibrahim, Tengku Ismail
Published: (2011)

Understanding tax morale and tax compliance of owner-managers of small companies
by: Yucedogru, Recep
Published: (2016)

Effect of cognitive styles on visual user interface design / Natrah Abdullah @ Dolah
by: Abdullah @ Dolah, Natrah
Published: (2012)

Selangor licensees’ compliance behaviour towards the payment of local sales tax to the royal Malaysian Customs Department / Mohd Azahari Abdul Samad
by: Abdul Samad, Mohd Azahari
Published: (2014)

Goods and services tax (GST) on construction capital cost and housing property price
by: Zainal, Rozlin, et al.
Published: (2016)

Implementation of act 171 of 1976 on property assessment for rating systems in Peninsular Malaysia
by: Muhammad, Habibu Sani
Published: (2014)

Technology Blueprint HT Sdn Bhd / Nur Alisa Natrah Abdul Karim
by: Abdul Karim, Nur Alisa Natrah
Published: (2020)

Import tax compliance: a study of customs agents in Malaysia utilising the theory of planned behaviour
by: Mohamed, Mirza Bin
Published: (2016)

A study on taxpayers' awareness and confidence in administering self assessment / Ho Juan Keng ... [et al.]
by: Ho, Juan Keng, et al.
Published: (2005)

The factors affecting employee’s satisfaction at Northport (Malaysia) Bhd / Norhaniza Ya-Habib and Natrah Hamzah
by: Ya-Habib, Norhaniza, et al.
Published: (2013)

Determinants of Malaysian salaried staff’s tax compliance intention in a self assessment system: The case of IRBM Bangi
by: Azwani, Mat Ghani @ Ab Ghani
Published: (2020)

Exploring The Determinants Of Tax Non-Compliance Among Self-Employed Taxpayers In Malaysia: Insights From Tax Auditors
by: Zalikha, Jainanl
Published: (2024)

The Effect of Enforcement on Tax Compliance in the Adoption of the Self-Assessment System (Sas) Among Individual Taxpayers in Klang VALLEY.
by: Muhammad Syazwan, Malik
Published: (2023)

Presenting the model of tax compliance: the role of internal and psychologival factors / Seyyed Yaser Ebrahimian Jolodar, Masoud Ahmadi and Niloofar Imankhan.
by: Jolodar, Seyyed Yaser Ebrahimian, et al.
Published: (2019)

How is peer, self and teacher-assessment perceived and understood by students in an MFL context?
by: Bull, Joseph
Published: (2013)

Perspective of non-taxpayers’ perceptions on issues of ethics and equity in tax compliance / Ho Juan Keng, Loo Ern Chen and Lim Kwee Pheng
by: Ho, Juan Keng, et al.
Published: (2006)

Do tax structure affect aggregate economic growth? Empirical evidence from a panel of Asean countries / Nur Sheila Ab Rashid
by: Ab Rashid, Nur Sheila
Published: (2017)

Predicting the intention to use monthly tax deduction as final tax among Malaysian salaried taxpayers
by: Ibrahim, Idawati, et al.
Published: (2018)

A study on the monthly tax deduction as the final tax amongst Malaysian salaried taxpayers: theory of planned behavior approach
by: Bidin, Zainol, et al.
Published: (2019)

Monthly tax deduction as a final tax: is it a good choice?
by: Ibrahim, Idawati, et al.
Published: (2019)

Examining the influence of tax fairness on tax compliance in Libya
by: Ruhoma, Al Seddiq Alshadli Amhemed
Published: (2015)

Factor affecting tax compliance among online business SMEs
by: Ismail, Amir Salim
Published: (2022)

Factors influencing tax compliance among selfemployed in Selangor, Malaysia
by: Mohanaraj, Visionathan
Published: (2022)