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    Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs

    193174_Ibrahim 2013.pdf (6.554Mb)
    Access Status
    Open access
    Authors
    Ibrahim, Idawati Binti
    Date
    2013
    Supervisor
    Prof. Dale Pinto
    Prof. Jeff Pope
    Type
    Thesis
    Award
    PhD
    
    Metadata
    Show full item record
    School
    Curtin Business School, School of Economics and Finance
    URI
    http://hdl.handle.net/20.500.11937/312
    Collection
    • Curtin Theses
    Abstract

    This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behaviour. Overall, e-filing has no significant effect on compliance costs. Further analysis indicates on who benefits from e-filing and who does not. The role of pre-filling system is also discussed.

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