Indirect tax administration efficiency of the Royal Malaysian Customs Department / Nur Azhari Mutahar and Nadiah Abd Hamid

• Main Authors: Mutahar, Nur Azhari, Abd Hamid, Nadiah
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA, Perlis 2022
• Subjects: Tax collection. Taxpayer compliance; Public administration
• Online Access: https://ir.uitm.edu.my/id/eprint/70604/1/70604.pdf; https://ir.uitm.edu.my/id/eprint/70604/; https://myjms.mohe.gov.my/index.php/intelek/index

The method used to measure indirect tax administration efficiency is crucial; hence, this study will examine indirect tax administration efficiency using the cost-revenue ratio. Malaysia had experienced several changes in its indirect tax system where the shift of Malaysia’s indirect tax regime is l...