The Resource Determinants of tax compliance behavior of corporate taxpayers in Malaysia

Determinants of tax compliance behavior of corporate taxpayers in Malaysia

Label
Determinants of tax compliance behavior of corporate taxpayers in Malaysia
Title
Determinants of tax compliance behavior of corporate taxpayers in Malaysia
Creator
Subject
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
Instantiates
Publication
Label
Determinants of tax compliance behavior of corporate taxpayers in Malaysia
Publication

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