The Resource Determinants of tax compliance behavior of corporate taxpayers in Malaysia
Determinants of tax compliance behavior of corporate taxpayers in Malaysia
Resource Information
The item Determinants of tax compliance behavior of corporate taxpayers in Malaysia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Determinants of tax compliance behavior of corporate taxpayers in Malaysia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This study focuses on the determinants of taxpayer compliance behaviour with respect to corporate income tax reporting requirements in Malaysia. A researcher-administered questionnaire survey method for data collection was utilised. The findings of this study reveal that business age, tax liability and tax complexity consistently influence the likelihood of tax non-compliance behaviour in the areas of under-reporting income, over-claiming expenses and overall non-compliance. Nonetheless, the tax compliance costs have an insignificant relationship with the non-compliance behaviour of corporate taxpayers. The remaining factors examined are significant determinants in at least one type of non-compliance behaviour
- Language
- eng
- Label
- Determinants of tax compliance behavior of corporate taxpayers in Malaysia
- Title
- Determinants of tax compliance behavior of corporate taxpayers in Malaysia
- Language
- eng
- Summary
- This study focuses on the determinants of taxpayer compliance behaviour with respect to corporate income tax reporting requirements in Malaysia. A researcher-administered questionnaire survey method for data collection was utilised. The findings of this study reveal that business age, tax liability and tax complexity consistently influence the likelihood of tax non-compliance behaviour in the areas of under-reporting income, over-claiming expenses and overall non-compliance. Nonetheless, the tax compliance costs have an insignificant relationship with the non-compliance behaviour of corporate taxpayers. The remaining factors examined are significant determinants in at least one type of non-compliance behaviour
- Citation source
- In: eJournal of Tax Research. - Sydney. - Vol. 12 (2014),
- http://library.link/vocab/creatorName
-
- Sharoja Sapiei, N
- Kasipillai, J
- Eze, U.C
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax compliance
- corporate income tax
- Label
- Determinants of tax compliance behavior of corporate taxpayers in Malaysia
- Label
- Determinants of tax compliance behavior of corporate taxpayers in Malaysia
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Determinants-of-tax-compliance-behavior-of/DoCAYoWWUB0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Determinants-of-tax-compliance-behavior-of/DoCAYoWWUB0/">Determinants of tax compliance behavior of corporate taxpayers in Malaysia</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Determinants-of-tax-compliance-behavior-of/DoCAYoWWUB0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Determinants-of-tax-compliance-behavior-of/DoCAYoWWUB0/">Determinants of tax compliance behavior of corporate taxpayers in Malaysia</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
