Special Voluntary Disclosure Programme 2.0: Determinants of intention to participate among small and medium-sized enterprises in the northern region

• Main Author: Nazarah, Mat Hashim
• Format: Thesis
• Language: English; English
• Published: 2024
• Subjects: HD60 Small Business.; HJ4771.6 Income Tax. Tax Returns.
• Online Access: https://etd.uum.edu.my/11371/1/s831488_01.pdf; https://etd.uum.edu.my/11371/2/s831488_02.pdf; https://etd.uum.edu.my/11371/

Compliance with tax regulations among small and medium-sized enterprises (SMEs) in Malaysia has long been a challenge. It can be measured in terms of the low rate of submission of income tax return forms (ITRF). Although the Special Voluntary Disclosure Programme (SVDP) 1.0 was launched earlier, SME...