Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs
|dc.contributor.author||Ibrahim, Idawati Binti|
|dc.contributor.supervisor||Prof. Dale Pinto|
|dc.contributor.supervisor||Prof. Jeff Pope|
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.
|dc.title||Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs|
|curtin.department||Curtin Business School, School of Economics and Finance|