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

• 第一著者: Ibrahim, Idawati
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: Elsevier Ltd. 2014
• 主題: HJ Public Finance
• オンライン･アクセス: 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

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...