When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter? / Siti Nurfarhana Mohamad Dzulkifli and Seri Ayu Masuri Md Daud

• Main Authors: Mohamad Dzulkifli, iti Nurfarhana, Md Daud, Seri Ayu Masuri
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA 2021
• Subjects: Business; Financial management. Business finance. Corporation finance
• Online Access: https://ir.uitm.edu.my/id/eprint/53282/1/53282.pdf; https://ir.uitm.edu.my/id/eprint/53282/; https://myjms.mohe.gov.my/

Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key ch...