Tax knowledge and tax compliance among taxpayers in Malaysia/ Fatimah Alwi and Noraizah Abu Bakar

• Main Authors: Alwi, Fatimah, Abu Bakar, Noraizah
• Format: Article
• Language: English
• Published: Bahagian Penyelidikan Jaringan Industri dan Alumni 2012
• Subjects: Revenue. Taxation. Internal revenue; Tax assessment; Tax collection. Taxpayer compliance
• Online Access: http://ir.uitm.edu.my/id/eprint/47124/1/47124.pdf; http://ir.uitm.edu.my/id/eprint/47124/

The tax system in Malaysia has been revamped in order to improve its efficiency. One of the major changes was the implementation of Self Assessment System (SAS) in the basis year (BY) 2000. The most prominent feature of SAS is that taxpayers now are required to compute their own tax liabilities. As...