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Idawati Ibrahim

Publication by same author

Year: 2014
Abstract: The main objective of this study is to estimate compliance costs for personal income tax (PIT) system in Malaysia and to investigate the effect of e-filing on compliance costs of PIT system in Malaysia. It is found that, on average, e-filing consumed about 10 hours while manual filing took about 13 ...
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Abstract: A system is considered successful if the take-up rate is high. In Australia and the United States, tax e-filing users have reached more than 80 percent of total taxpayers. However, in Malaysia, the take-up rate of tax e-filing system by individual taxpayers is still considered low. Therefore, it is ...
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Abstract: The art of taxation consists in so plucking the goose as to obtain the largest possible amount of feathers with the smallest possible amount of hissing. The amount of hissing in taxation could be measured and monitored through the estimation of compliance costs. Issues related to tax compliance cost...
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