Tax arrears amongst individual income taxpayers in Malaysia
demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach – In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English English |
| Published: |
Emerald
2017
|
| Subjects: | |
| Online Access: | http://irep.iium.edu.my/55108/ http://irep.iium.edu.my/55108/ http://irep.iium.edu.my/55108/ http://irep.iium.edu.my/55108/1/Neazlin%20et%20al%20%282017%29%20JFC.pdf http://irep.iium.edu.my/55108/7/55108_Tax%20arrears%20amongst%20individual%20income%20taxpayers%20in%20Malaysia_Scopus.pdf |