The role of tax agents is sustaining the Malaysian tax system

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. I...

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Main Authors:	Isa, Khadijah, Yussof, Salwa Hana, Mohdali, Raihana
Format:	Article
Language:	English
Published:	Elsevier 2014
Subjects:	HJ2240 Revenue. Taxation
Online Access:	http://irep.iium.edu.my/41273/ http://irep.iium.edu.my/41273/ http://irep.iium.edu.my/41273/ http://irep.iium.edu.my/41273/1/Isa%2C_Yussof_and_Mohdali_2014_-_The_role_of_tax_agents_in_sustaining_the_Msian_tax_system.pdf

id	iium-41273
recordtype	eprints
spelling	iium-412732016-07-19T02:33:30Z http://irep.iium.edu.my/41273/ The role of tax agents is sustaining the Malaysian tax system Isa, Khadijah Yussof, Salwa Hana Mohdali, Raihana HJ2240 Revenue. Taxation 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. Elsevier 2014-12 Article NonPeerReviewed application/pdf en http://irep.iium.edu.my/41273/1/Isa%2C_Yussof_and_Mohdali_2014_-_The_role_of_tax_agents_in_sustaining_the_Msian_tax_system.pdf 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 ISSN 1877-0428 (Unpublished) http://www.sciencedirect.com/science/article/pii/S1877042814059096 10.1016/j.sbspro.2014.11.089
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HJ2240 Revenue. Taxation
spellingShingle	HJ2240 Revenue. Taxation Isa, Khadijah Yussof, Salwa Hana Mohdali, Raihana The role of tax agents is sustaining the Malaysian tax system
description	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.
format	Article
author	Isa, Khadijah Yussof, Salwa Hana Mohdali, Raihana
author_facet	Isa, Khadijah Yussof, Salwa Hana Mohdali, Raihana
author_sort	Isa, Khadijah
title	The role of tax agents is sustaining the Malaysian tax system
title_short	The role of tax agents is sustaining the Malaysian tax system
title_full	The role of tax agents is sustaining the Malaysian tax system
title_fullStr	The role of tax agents is sustaining the Malaysian tax system
title_full_unstemmed	The role of tax agents is sustaining the Malaysian tax system
title_sort	role of tax agents is sustaining the malaysian tax system
publisher	Elsevier
publishDate	2014
url	http://irep.iium.edu.my/41273/ http://irep.iium.edu.my/41273/ http://irep.iium.edu.my/41273/ http://irep.iium.edu.my/41273/1/Isa%2C_Yussof_and_Mohdali_2014_-_The_role_of_tax_agents_in_sustaining_the_Msian_tax_system.pdf
first_indexed	2023-09-18T20:59:07Z
last_indexed	2023-09-18T20:59:07Z
_version_	1777410504651702272

The role of tax agents is sustaining the Malaysian tax system

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