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The role of tax agents is sustaining the Malaysian tax system

Mohd. Isa, Khadijah and Yussof, Salwa Hana and Mohdali, Raihana (2014) The role of tax agents is sustaining the Malaysian tax system. In: International Conference on Accounting Studies 2014 (ICAS 2014), 18th-19th August 2014, Kuala Lumpur. (Unpublished)

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Abstract

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: Conference or Workshop Item (Invited Papers)
Additional Information: 3645/51109
Uncontrolled Keywords: Taxation; tax agents; self-assessment system
Subjects: H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Salwa Hana Yussof
Date Deposited: 19 Jul 2016 09:36
Last Modified: 24 May 2018 11:45
URI: http://irep.iium.edu.my/id/eprint/51109

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