首页    期刊浏览 2024年11月30日 星期六
登录注册

文章基本信息

  • 标题:The Role of Tax Agents in Sustaining the Malaysian Tax System
  • 本地全文:下载
  • 作者:Khadijah Mohd Isa ; Khadijah Mohd Isa ; Salwa Hana Yussof
  • 期刊名称:Procedia - Social and Behavioral Sciences
  • 印刷版ISSN:1877-0428
  • 出版年度:2014
  • 卷号:164
  • 页码:366-371
  • DOI:10.1016/j.sbspro.2014.11.089
  • 语种:English
  • 出版社:Elsevier
  • 摘要:AbstractIn 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.
  • 关键词:Taxation;tax agents;self-assessment system
国家哲学社会科学文献中心版权所有