An analysis of taxpayer compliance using a cost-benefit approach.
This study seeks to analyze and enhance understanding of taxpayer compliance with tax obligations in a systematic way by using the cost benefit approach. Data from a sample of 250 audited service tax payers are used to examine the compliance factors. The hypotheses are tested using Spearman’s rho...
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Main Author: | Sor Tin, Saw |
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Format: | Journal |
Language: | English |
Published: |
2019
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Subjects: | |
Online Access: | http://ur.aeu.edu.my/654/1/JABES-2018-6-E276_AnanalysisofTaxpayercomplianceusingC-Bapproach-2-30.pdf http://ur.aeu.edu.my/654/ |
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