Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system

• Main Authors: Abdul Manaf, Nor Aziah, Mat Udin, Noraza, Ishak, Zuaini
• Format: Article
• Language: English
• Published: College of Law, Government and International Studies, Universiti Utara Malaysia 2013
• Subjects: HJ Public Finance
• Online Access: http://repo.uum.edu.my/11879/1/4.pdf; http://repo.uum.edu.my/11879/; http://www.jgd.uum.edu.my/

This article examines tax professionals’ perceptions toward services provided by the tax authority, i.e. Inland Revenue Board Malaysia (IRBM).Using a survey questionnaire, the views of the tax professionals on twelve aspects of the IRBM services were analysed. E-filing system is perceived to be the...