Tax non-compliance of small-and medium-sized corporations (SMCs) and tax auditors' aggressiveness in judgment when auditing SMCs / Nor Azrina Mohd Yusof @ Ghani
The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The loss of tax revenue due to tax non-compliance has prompted tax authorities to strengthen their tax audit and tax investigation. In Malaysia, although tax authorities have initiated tax aud...
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| Format: | Thesis |
| Language: | English |
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2016
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| Online Access: | https://ir.uitm.edu.my/id/eprint/17711/ |