Taxpayer Compliance in Service Tax: An Indirect Compliance Study

This study investigates the influence of tax audit variables on taxpayer compliance (TC) and the mediating effect of tax return filing (TRF) on taxable sales and TC. The study sample comprised 250 service tax (ST) licensees registered in Federal Territory of Kuala Lumpur. The ratio of taxpayer compl...

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Bibliographic Details
Main Author: Sor Tin, Saw
Format: Thesis
Published: 2016
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