Tax Audit, Deterrence, And In-House Tax Professionals’ Tax Compliance : Empirical Evidence from Malaysia

• Main Authors: Nivakan, Sritharan, Salawati, Sahari, Sharon Cheuk, Choy Sheung, Ahmad Syubaili, Mohamed
• Format: Article
• Language: English
• Published: UNISZA 2023
• Subjects: H Social Sciences (General); K Law (General)
• Online Access: http://ir.unimas.my/id/eprint/43506/3/Tax%20Audit.pdf; http://ir.unimas.my/id/eprint/43506/; https://journal.unisza.edu.my/jmtp/index.php/jmtp/article/view/278

The hitherto published studies have not yet explored the tax compliance behaviour of in-house tax professionals. It is assumed from the literature reviews on taxation that a tendency for tax non-compliance exists among the professionals who deal in tax matters in their business establishments when t...