The impact of tax enforcement on tax compliance in Malaysia: an empirical evidence / Dr Rani Diana Othman and Dr Mohd Shukor Mahfar

• Main Authors: Othman, Dr Rani Diana, Mahfar, Dr Mohd Shukor
• Format: Book Section
• Language: English
• Published: Division of Research, Industrial Linkages and Alumni, UiTM Cawangan Melaka 2013
• Subjects: Tax collection. Taxpayer compliance
• Online Access: https://ir.uitm.edu.my/id/eprint/78939/1/78939.pdf; https://ir.uitm.edu.my/id/eprint/78939/

Tax non-compliance which defined as the difference between tax owed and taxes paid, have long realised to cause tax gap. Its negative impact on the nation is also associated with losses in revenue and the unequal distribution of social welfare. The issue of the tax gap in Malaysia has been raised by...