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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Main Author: Ibrahim, Idawati
Format: Conference or Workshop Item
Language:English
Published: Elsevier Ltd. 2014
Subjects:
Online Access:http://repo.uum.edu.my/13429/1/73.pdf
http://repo.uum.edu.my/13429/
http://dx.doi.org/10.1016/j.sbspro.2014.11.141
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spelling my.uum.repo.134292016-04-18T01:08:44Z http://repo.uum.edu.my/13429/ The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers Ibrahim, Idawati HJ Public Finance 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 hours. However, statistically, the difference is not significant.The findings suggest that e-filing is only a tool to facilitate the filing process.It is not meant to reduce the whole burden of annual filing for personal income taxpayers. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13429/1/73.pdf Ibrahim, Idawati (2014) The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.141 doi:10.1016/j.sbspro.2014.11.141
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Ibrahim, Idawati
The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers
description 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 hours. However, statistically, the difference is not significant.The findings suggest that e-filing is only a tool to facilitate the filing process.It is not meant to reduce the whole burden of annual filing for personal income taxpayers.
format Conference or Workshop Item
author Ibrahim, Idawati
author_facet Ibrahim, Idawati
author_sort Ibrahim, Idawati
title The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers
title_short The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers
title_full The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers
title_fullStr The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers
title_full_unstemmed The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers
title_sort compliance time costs of malaysian personal income tax system: e-filers vs. manual-filers
publisher Elsevier Ltd.
publishDate 2014
url http://repo.uum.edu.my/13429/1/73.pdf
http://repo.uum.edu.my/13429/
http://dx.doi.org/10.1016/j.sbspro.2014.11.141
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score 13.144533