CORPORATE TAX COMPLIANCE AND MEDIATING ROLE OF PERSONAL TAX COMPLIANCE AMONG MALAYSIAN IN-HOUSE TAX PROFESSIONALS

• Main Authors: Sritharan, Nivakan, Salawati, Sahari, Sharon Cheuk, Choy Sheung, Ahmad Syubaili, Mohamed
• 格式: Article
• 語言: English
• 出版: UUM Press 2023
• 主題: H Social Sciences (General); HG Finance
• 在線閱讀: http://ir.unimas.my/id/eprint/43505/3/CORPORATE%20TAX.pdf; http://ir.unimas.my/id/eprint/43505/; https://e-journal.uum.edu.my/index.php/jbma/article/view/17934; https://doi.org/10.32890/ jbma2023.13.2.4

Studies relating to tax compliance disclose that there is much likelihood of the corporate tax compliance behaviour getting influenced by the tax compliance behaviour of the in-house tax professionals. However, no studies have investigated the nexus between the personal tax compliance and the corpor...