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:	Mohd. Isa, Khadijah, Yussof, Salwa Hana, Mohdali, Raihana
Format:	Conference or Workshop Item
Language:	English
Published:	2014
Subjects:	HJ2240 Revenue. Taxation
Online Access:	http://irep.iium.edu.my/51109/ http://irep.iium.edu.my/51109/ http://irep.iium.edu.my/51109/1/51109.pdf

id	iium-51109
recordtype	eprints
spelling	iium-511092018-05-24T03:45:30Z http://irep.iium.edu.my/51109/ The role of tax agents is sustaining the Malaysian tax system Mohd. 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. 2014-12 Conference or Workshop Item NonPeerReviewed application/pdf en http://irep.iium.edu.my/51109/1/51109.pdf 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 (Unpublished) http://www.icas.my/index.php/proceedings/2-icas-2014-proceedings/47-the-role-of-tax-agents-in-sustaining-the-malaysian-tax-system
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 Mohd. 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	Conference or Workshop Item
author	Mohd. Isa, Khadijah Yussof, Salwa Hana Mohdali, Raihana
author_facet	Mohd. Isa, Khadijah Yussof, Salwa Hana Mohdali, Raihana
author_sort	Mohd. 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
publishDate	2014
url	http://irep.iium.edu.my/51109/ http://irep.iium.edu.my/51109/ http://irep.iium.edu.my/51109/1/51109.pdf
first_indexed	2023-09-18T21:12:19Z
last_indexed	2023-09-18T21:12:19Z
_version_	1777411334557663232

The role of tax agents is sustaining the Malaysian tax system

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