Sources of corporate income tax compliance costs: The case of Malaysian self-assessment system

Author

Sapiei, Noor Sharoja ; Abdullah, Mustaffa

Author_Institution

Dept. of Accounting, Univ. of Malaya, Kuala Lumpur, Malaysia

fYear

2014

fDate

27-29 May 2014

Firstpage

448

Lastpage

453

Abstract

This study identifies the sources of income tax work for corporate taxpayers under the Self-Assessment System (SAS) environment. Utilizing the researcher administered survey, the sources of tax compliance costs is investigated. The internal-external costs ratio was 37:63, indicating that there is a heavy reliance on external sources. This study therefore concluded that tax compliance activities were mainly handled by external tax professionals. Comparative findings with existing studies provide further contributions to corporate tax knowledge, tax administration and practices.

Keywords

costing; taxation; Malaysian self-assessment system; corporate income tax compliance costs; corporate tax administration; corporate tax knowledge; corporate taxpayers; internal-external cost ratio; Australia; Companies; Educational institutions; Estimation; Finance; Synthetic aperture sonar; Corporate Income Tax (CIT); Internal-External Sources; Public Listed Companies (PLCs); Self-Assessment System (SAS); Tax Compliance Costs;

fLanguage

English

Publisher

ieee

Conference_Titel

Technology Management and Emerging Technologies (ISTMET), 2014 International Symposium on

Conference_Location

Bandung

Print_ISBN

978-1-4799-3703-5

Type

conf

DOI

10.1109/ISTMET.2014.6936551

Filename

6936551