Examining the Factors of Tax Non-Compliance: A Case Study of Small and Medium Enterprises in Metro Area

Hidden income is a business income and individual income should be recorded and taxed but taxpayers are not reported in full or not reported at all. In this paper we examine the determinants of tax non-compliance among Small and Medium Enterprises (SMEs) in Metro area. 150 questionnaires were distri...

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Bibliographic Details
Main Authors: Mohamad Marziana, Mohd Ali Mohd Asri
Format: Article
Language:English
Published: EDP Sciences 2017-01-01
Series:SHS Web of Conferences
Subjects:
Online Access:https://doi.org/10.1051/shsconf/20173600017