Tax arrears amongst individual income taxpayers in Malaysia
demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach – In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of...
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Main Authors: | Mohamad, Azhar, Radzuan, Neazlin, Hamid, Zarinah |
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Format: | Article |
Language: | English English |
Published: |
Emerald
2017
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Subjects: | |
Online Access: | http://irep.iium.edu.my/55108/1/Neazlin%20et%20al%20%282017%29%20JFC.pdf http://irep.iium.edu.my/55108/7/55108_Tax%20arrears%20amongst%20individual%20income%20taxpayers%20in%20Malaysia_Scopus.pdf http://irep.iium.edu.my/55108/ http://www.emeraldinsight.com/doi/full/10.1108/JFC-10-2015-0055 http://dx.doi.org/10.1108/JFC-10-2015-0055 |
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