Determinants of tax non-compliance: A case study of small and medium enterprises in Klang Valley

This study is developed to examine the determinants of tax non-compliance among Small and Medium enterprises (SMEs) in Klang Valley. The determinants which serve as the independent variables are penalty rate, company size and income of the firm, and the dependent variable tested is tax non-complianc...

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Bibliographic Details
Main Author: R. Arul Selvam
Format: text::Final Year Project
Language:English US
Published: 2023
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Summary:This study is developed to examine the determinants of tax non-compliance among Small and Medium enterprises (SMEs) in Klang Valley. The determinants which serve as the independent variables are penalty rate, company size and income of the firm, and the dependent variable tested is tax non-compliance.