Tax noncompliance of high net-worth individuals (HNWIS) in Malaysia : perspectives of tax professionals

• Main Authors: Natrah Saad,, Abdulsalam Mas’ud,, Saliza Abdul Aziz,, Nor Aziah Abdul Manaf,, Muhammad Aqbal Mashadi,
• 格式: Article
• 語言: English
• 出版: Penerbit Universiti Kebangsaan Malaysia 2021
• 在線閱讀: http://journalarticle.ukm.my/18449/1/50193-174574-1-PB.pdf; http://journalarticle.ukm.my/18449/; https://ejournal.ukm.my/pengurusan/issue/view/1456

Documented evidence has shown that a significant number of high net-worth individuals (HNWIs) whose contribution accounted for more than 11% of personal income tax collections has been caught in tax malfeasance over the period of 2009-2013 through Inland Revenue Board of Malaysia (IRBM) tax audits....