Determinants of corporate tax non-compliance: evidence from the Special Voluntary Disclosure Programme (SVDP) / Redzuan Ahmad, Zuraeda Ibrahim and Nor Syafinaz Shaffee

• Main Authors: Ahmad, Redzuan, Ibrahim, Zuraeda, Shaffee, Nor Syafinaz
• Format: Article
• Language: English
• Published: 2022
• Subjects: Tax collection. Taxpayer compliance
• Online Access: https://ir.uitm.edu.my/id/eprint/88947/1/88947.pdf; https://ir.uitm.edu.my/id/eprint/88947/; https://e-ajuitmct.uitm.edu.my/v3/

This paper aims to provide empirical evidence on the determinants of corporate tax non-compliance in Malaysia based on secondary data collected during the Special Voluntary Disclosure Programme (SVDP) in 2018 and 2019. A total of 4,192 cases have been extracted from the integrated Case Management Sy...