The Role of Tax Agents in Sustaining the Malaysian Tax System [PDF]
Procedia, Social and Behavioral Sciences, 2014 AbstractIn Malaysia, a self-assessment system has been implemented for all companies for more than a decade. The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. In complying with these demands, many corporate
Isa, Khadijah Mohd +2 more
exaly +4 more sources
Tax Planning Practices Amongst Tax Agents: Evidence from Malaysia [PDF]
JABE (Journal of Accounting and Business Education), 2022 This study explored the complexity of corporate tax planning practised by the tax agents. In Malaysia, studies on tax investigations were limited due to the high information privacy factors.
Mohd Rizal Palil, Syahirah Razif
doaj +4 more sources
Post Implementation of Goods and Services Tax (GST) in Malaysia: Tax Agents’ Perceptions on Clients’ Compliance Behaviour and Tax Agents’ Roles in Promoting Compliance [PDF]
SHS Web of Conferences, 2017 The Malaysian government introduced the Goods and Services Tax (GST) starting from 1 April 2015 to enhance the revenue collections and mitigate the transfer pricing manipulation.
Muhammad Izlawanie
doaj +4 more sources
Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda
Cogent Business & Management, 2020 The purpose of this study is to examine the relationship between knowledge requirements, complexity of the tax system and tax compliance in Uganda while exploring the indirect effects of compliance costs.
Doreen Musimenta
doaj +2 more sources
On the evolution of compliance and regulation with tax evading agents [PDF]
Journal of Dynamics and Games, 2016 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Yannis Petrohilos-Andrianos +1 more
exaly +5 more sources
Views of Tax Agents on The Malaysian Tax System and Compliance Burden: Qualitative Analysis
Asian Journal of Accounting Perspectives, 2011 This study focuses on the compliance burden of Malaysian corporations from the perspective of tax agents. Two main areas are investigated, namely, suggestions for reducing the tax compliance burden of companies and improving the Malaysian tax system ...
Noor Sharoja Sapiei +3 more
doaj +9 more sources
Valproate reactivates HTLV-1 tax and reduces ABCB1/MDR1 expression in PBMCs derived from ATLL patients [PDF]
Frontiers in OncologyChemoresistance remains a major obstacle to effective treatment and durable remission in leukemia patients. Although initial responses to chemotherapy are often favorable, relapse frequently occurs due to the emergence of drug-resistant malignant clones.
Célima Mourouvin +15 more
doaj +2 more sources
Assessment of Tax Risks Arising from Personal Income Tax Agents
Финансы: теория и практикаPersonal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the assessment of risks arising from both tax agents (at the micro level) and the state represented
E. Е. Smirnova
doaj +2 more sources
The effect of income and expense shifting on the corporate income tax evasion [PDF]
Central European Management Journal, 2023 Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents.
Sabina Kołodziej +2 more
doaj +1 more source
Tax Agents’ Acceptance of the Digitalisation of Tax Administration in Malaysia [PDF]
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia, 2021 Digitalisation has changed the way we navigate the economy with the transition to Industry 4.0. The government and taxpayers should work together with tax agents to engage in digital transformation. Moreover, the Government provides a range of incentives in Budget 2020 to accelerate economic growth in the New Economy and Digital Age and further promote
Suzana Saruji, Nadiah Hamid
openaire +1 more source