Self-assessment impact to individual taxpayers: evidence from academicians / Amiruddin Ahmad and Rafizan Abdul Razak

• Main Authors: Ahmad, Amiruddin, Abdul Razak, Rafizan
• Format: Research Reports
• Language: English
• Published: 2006
• Subjects: Tax collection. Taxpayer compliance; Income tax
• Online Access: http://ir.uitm.edu.my/id/eprint/41728/1/41728.pdf; http://ir.uitm.edu.my/id/eprint/41728/

Malaysia is currently implementing Self-Assessment System (SAS) in administering the individual tax law and regulation. Several studies in Malaysia have revealed that Malaysian taxpayers significantly perceived SAS to be a better tax system than the Formal system. Based on the general perception, Ma...