The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers

The main objective of this study is to estimate compliance costs for personal income tax (PIT) system in Malaysia and to investigate the effect of e-filing on compliance costs of PIT system in Malaysia.It is found that, on average, e-filing consumed about 10 hours while manual filing took about 13 h...

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Bibliographic Details
Main Author: Ibrahim, Idawati
Format: Conference or Workshop Item
Published: Elsevier Ltd. 2014
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