A study on taxpayers' awareness and confidence in administering self assessment / Ho Juan Keng ... [et al.]
Most taxpayers know the differences between the Official Assessment System (GAS) and the Self Assessment System (SAS) and that for individual taxpayers; the GAS has been replaced by the SAS effective from 2004. Although most taxpayers agreed that both the taxpayers and the tax officers should be...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Research, Development and Commercialization (IRDC)
2005
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/12795/ |
| _version_ | 1848803181646053376 |
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| author | Ho, Juan Keng Sapari, Afidah Othman, Rani Diana Loo, Ern Chen |
| author_facet | Ho, Juan Keng Sapari, Afidah Othman, Rani Diana Loo, Ern Chen |
| author_sort | Ho, Juan Keng |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Most taxpayers know the differences between the Official Assessment System
(GAS) and the Self Assessment System (SAS) and that for individual taxpayers;
the GAS has been replaced by the SAS effective from 2004. Although most
taxpayers agreed that both the taxpayers and the tax officers should be
knowledgeable in assessing tax liabilities, however they felt that the IRB should
be responsible for conducting the assessment as taxpayers are not confident in
filling their assessments correctly. They lack confidence in understanding the
tax laws and public rulings, and in keeping up to date with the frequent
changes to the tax laws. Under the GAS, more taxpayers file their own tax
returns as compared to under the SAS. Taxpayers are not confident that the tax
authority would advise them regarding unintentionally committed errors, nor
would the tax authority treat the community as honest taxpayers. They feel the
laws that give IRB six years to review an assessment but only 30 days for the
taxpayers to appeal against an assessment as unreasonable. |
| first_indexed | 2025-11-14T21:35:10Z |
| format | Article |
| id | uitm-12795 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:35:10Z |
| publishDate | 2005 |
| publisher | Institute of Research, Development and Commercialization (IRDC) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-127952022-06-14T05:40:35Z https://ir.uitm.edu.my/id/eprint/12795/ A study on taxpayers' awareness and confidence in administering self assessment / Ho Juan Keng ... [et al.] smrj Ho, Juan Keng Sapari, Afidah Othman, Rani Diana Loo, Ern Chen Awareness Tax revenue estimating Income tax Most taxpayers know the differences between the Official Assessment System (GAS) and the Self Assessment System (SAS) and that for individual taxpayers; the GAS has been replaced by the SAS effective from 2004. Although most taxpayers agreed that both the taxpayers and the tax officers should be knowledgeable in assessing tax liabilities, however they felt that the IRB should be responsible for conducting the assessment as taxpayers are not confident in filling their assessments correctly. They lack confidence in understanding the tax laws and public rulings, and in keeping up to date with the frequent changes to the tax laws. Under the GAS, more taxpayers file their own tax returns as compared to under the SAS. Taxpayers are not confident that the tax authority would advise them regarding unintentionally committed errors, nor would the tax authority treat the community as honest taxpayers. They feel the laws that give IRB six years to review an assessment but only 30 days for the taxpayers to appeal against an assessment as unreasonable. Institute of Research, Development and Commercialization (IRDC) 2005-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/12795/1/AJ_HO%20JUAN%20KENG%20SMRJ%2005%201.pdf Ho, Juan Keng and Sapari, Afidah and Othman, Rani Diana and Loo, Ern Chen (2005) A study on taxpayers' awareness and confidence in administering self assessment / Ho Juan Keng ... [et al.]. (2005) Social and Management Research Journal (SMRJ) <https://ir.uitm.edu.my/view/publication/Social_and_Management_Research_Journal_=28SMRJ=29.html>, 2 (2). pp. 79-101. ISSN 1675-7017 https://smrj.uitm.edu.my/ |
| spellingShingle | Awareness Tax revenue estimating Income tax Ho, Juan Keng Sapari, Afidah Othman, Rani Diana Loo, Ern Chen A study on taxpayers' awareness and confidence in administering self assessment / Ho Juan Keng ... [et al.] |
| title | A study on taxpayers' awareness and confidence in administering self assessment / Ho Juan Keng ... [et al.] |
| title_full | A study on taxpayers' awareness and confidence in administering self assessment / Ho Juan Keng ... [et al.] |
| title_fullStr | A study on taxpayers' awareness and confidence in administering self assessment / Ho Juan Keng ... [et al.] |
| title_full_unstemmed | A study on taxpayers' awareness and confidence in administering self assessment / Ho Juan Keng ... [et al.] |
| title_short | A study on taxpayers' awareness and confidence in administering self assessment / Ho Juan Keng ... [et al.] |
| title_sort | study on taxpayers' awareness and confidence in administering self assessment / ho juan keng ... [et al.] |
| topic | Awareness Tax revenue estimating Income tax |
| url | https://ir.uitm.edu.my/id/eprint/12795/ https://ir.uitm.edu.my/id/eprint/12795/ |