Mediating effects of trust and fairness on commitment and tax compliance behaviour in the special voluntary disclosure program / Raudhah ‘Aqeela Zamiruddin ... [et al.]

• Main Authors: Zamiruddin, Raudhah ‘Aqeela, Bujang, Imbarine, Othman, Rani Diana, A. Girau, Emelia
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2024
• Subjects: Disclosure in accounting; Revenue. Taxation. Internal revenue
• Online Access: https://ir.uitm.edu.my/id/eprint/111192/1/111192.pdf; https://ir.uitm.edu.my/id/eprint/111192/

Malaysia grapples significant challenges in securing sufficient tax revenue, primarily due to widespread non-compliance and tax evasion. Tax enforcement measures, such as audits and investigations, are crucial in promoting voluntary compliance and combating evasion, especially since the Self-Assessm...