Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.]

• Main Authors: Md Zin, Norlaila, Arifin, Noratikah, Kasim, Eley Suzana, Mohd Saudi, Mohd Haizam, Ismail, Isyahira
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA 2021
• Subjects: Revenue. Taxation. Internal revenue
• Online Access: https://ir.uitm.edu.my/id/eprint/56536/1/56536.pdf; https://ir.uitm.edu.my/id/eprint/56536/; https://apmaj.uitm.edu.my

Tax non-compliance leads to tax evasion and low tax collection, which ultimately may hamper the achievement of Sustainable Development Goals (SDGs). Prior studies suggest that tax compliance is influenced by taxpayers’ attitude, quality of public governance and cost of tax compliance. However, studi...