Taxpayer Compliance in Service Tax: An Indirect Compliance Study

• 主要作者: Sor Tin, Saw
• 格式: Thesis
• 语言: English; English
• 出版: 2016
• 主题: HF Commerce
• 在线阅读: http://ur.aeu.edu.my/317/1/Taxpayer%20Compliance%20in%20Service%20Tax%20An%20Indirect%20Compliance%20Study-1-24.pdf; http://ur.aeu.edu.my/317/2/Taxpayer%20Compliance%20in%20Service%20Tax%20An%20Indirect%20Compliance%20Study.pdf; http://ur.aeu.edu.my/317/; https://online.fliphtml5.com/sppgg/kpbz/

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...