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The role of tax agents is sustaining the Malaysian tax system

Isa, Khadijah and Yussof, Salwa Hana and Mohdali, Raihana (2014) The role of tax agents is sustaining the Malaysian tax system. Procedia Social and Behavioral Sciences, 164. pp. 366-371. ISSN 1877-0428 (Unpublished)

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In 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 taxpayers have to depend on the assistance of tax agents. Using survey data, this study aims to examine the role of tax agents in sustaining the SAS in Malaysia. This study enhances the understanding of the scope of tax agents’ involvement under the system. Findings from this study are predominantly positive and should be beneficial for policy makers in their efforts to review and modify current tax systems.

Item Type: Article (Journal)
Additional Information: 3645/41273
Uncontrolled Keywords: Taxation; tax agents; self-assessment system
Subjects: H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Salwa Hana Yussof
Date Deposited: 09 Feb 2015 15:33
Last Modified: 19 Jul 2016 10:33
URI: http://irep.iium.edu.my/id/eprint/41273

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