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dc.contributor.authorIbrahim, Idawati Binti
dc.contributor.supervisorProf. Dale Pinto
dc.contributor.supervisorProf. Jeff Pope
dc.date.accessioned2017-01-30T09:48:31Z
dc.date.available2017-01-30T09:48:31Z
dc.date.created2013-10-28T01:22:13Z
dc.date.issued2013
dc.identifier.urihttp://hdl.handle.net/20.500.11937/312
dc.description.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.

dc.languageen
dc.publisherCurtin University
dc.titleElectronic filing of personal income tax returns in Malaysia: determinants and compliance costs
dc.typeThesis
dcterms.educationLevelPhD
curtin.departmentCurtin Business School, School of Economics and Finance
curtin.accessStatusOpen access


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