Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs
Access Status
Open access
Authors
Ibrahim, Idawati Binti
Date
2013Supervisor
Prof. Dale Pinto
Prof. Jeff Pope
Type
Thesis
Award
PhD
Metadata
Show full item recordSchool
Curtin Business School, School of Economics and Finance
Collection
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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