Tax non-compliance of small and medium-sized corporations (SMCs) and tax auditors’ aggressiveness in judgment when auditing SMCs / Nor Azrina Mohd Yusof@Ghani

• Main Author: Mohd Yusof@Ghani, Nor Azrina
• Format: Book Section
• Language: English
• Published: Institute of Graduate Studies, UiTM 2016
• Subjects: Auditing; Revenue. Taxation. Internal revenue; Malaysia
• Online Access: http://ir.uitm.edu.my/id/eprint/19695/1/ABS_NOR%20AZRINA%20MOHD%20YUSOF%40GHANI%20TDRA%20VOL%209%20IGS%2016.pdf; http://ir.uitm.edu.my/id/eprint/19695/

The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The loss of tax revenue due to tax noncompliance has prompted tax authorities to strengthen their tax audit and tax investigation. In Malaysia, although tax authorities have initiated tax audi...