Sources of Tax Compliance Costs for Malaysian Corporate Taxpayers

Tax compliance costs are the costs incurred by taxpayers in complying with the tax reporting requirements. This study identifies the sources of tax compliance costs for corporate taxpayers with regards to internal and external components. Utilizing a survey of big corporations in Malaysia, the sour...

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Bibliographic Details
Main Authors:	Noor Sharoja Sapiei, Mazni Abdullah
Format:	Article
Language:	English
Published:	Universiti Malaya 2014-12-01
Series:	Asian Journal of Accounting Perspectives
Subjects:	Tax Compliance Costs Internal-External Sources Self-Assessment System Corporate Income Tax Public Listed Companies
Online Access:	https://10.240.4.186/index.php/AJAP/article/view/3695