Sapiei, N.S. and Abdullah, M. (2014) Sources of corporate income tax compliance costs: The case of Malaysian self-assessment system. In: 2014 International Symposium on Technology Management and Emerging Technologies (ISTMET 2014), 27-29 May 2014, Bandung, Indonesia.
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Abstract
This study identifies the sources of income tax work for corporate taxpayers under the Self-Assessment System (SAS) environment. Utilizing the researcher administered survey, the sources of tax compliance costs is investigated. The internal external costs ratio was 37:63, indicating that there is a heavy reliance on external sources. This study therefore concluded that tax compliance activities were mainly handled by external tax professionals. Comparative findings with existing studies provide further contributions to corporate tax knowledge, tax administration and practices.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Funders: | UNSPECIFIED |
| Uncontrolled Keywords: | Tax Compliance Costs, Internal-External Sources, Self-Assessment System (SAS); Corporate Income Tax (CIT); Public Listed Companies (PLCs) |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Business and Economics |
| Depositing User: | Mr. Mohd Samsul Ismail |
| Date Deposited: | 31 Mar 2015 00:56 |
| Last Modified: | 31 Mar 2015 00:56 |
| URI: | http://eprints.um.edu.my/id/eprint/13141 |
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