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...
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | Conference or Workshop Item |
| اللغة: | English |
| منشور في: |
Elsevier Ltd.
2014
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| الموضوعات: | |
| الوصول للمادة أونلاين: | 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 |
| الوسوم: |
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