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

• Main Author: R. Arul Selvam
• Format: text::Final Year Project
• Language: English US
• Published: 2023
• Subjects: Income tax > Malaysia; Tax administration and procedure Malaysia

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...