Guilt-minimisation and other determinants of tax non-compliance intention among SME owners in Malaysia: the moderating effect of religiosity

• المؤلف الرئيسي: Nor Zuhairatun, Md Radzi
• التنسيق: أطروحة
• اللغة: English; English
• منشور في: 2021
• الموضوعات: HJ4771.6 Income Tax. Tax Returns.
• الوصول للمادة أونلاين: https://etd.uum.edu.my/9445/1/Depositpermission_s94894.pdf; https://etd.uum.edu.my/9445/2/s94894_01.pdf; https://etd.uum.edu.my/9445/

The importance of small and medium enterprises (SMEs) as the backbone in contributing to national income in Malaysia is undoubted. However, the Inland Revenue Board of Malaysia (IRBM) had reported statistical evidences pertaining to tax non-compliance among SMEs’ owners. Despite its importance, thei...