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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| 格式: | Conference or Workshop Item |
| 语言: | English |
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Elsevier Ltd.
2014
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| 在线阅读: | 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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