Individual taxpayers’ perception towards self assessment system: Sabah case

• Main Authors: Junainah Jaidi, Norsiah Ahmad, Raman Noordin, Abdul Wahid Mohd Kassim
• Format: Article
• Language: English
• Published: Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah 2003
• Subjects: HJ Public Finance
• Online Access: https://eprints.ums.edu.my/id/eprint/20670/1/Individual%20taxpayers.pdf; https://eprints.ums.edu.my/id/eprint/20670/; https://jurcon.ums.edu.my/ojums/index.php/JAAAB/article/view/961

Undoubtedly, economic analyses are important to understand a tax system, however in a democratic system, the taxpayer’s perception, evaluation and compliance with the tax laws are of equal importance. This study attempt to explore the taxpayers’ acceptability towards self assessment system and al...