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 | |
| dc.date.accessioned | 2017-01-30T09:48:31Z | |
| dc.date.available | 2017-01-30T09:48:31Z | |
| dc.date.created | 2013-10-28T01:22:13Z | |
| dc.date.issued | 2013 | |
| dc.identifier.uri | http://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.language | en | |
| dc.publisher | Curtin University | |
| dc.title | Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs | |
| dc.type | Thesis | |
| dcterms.educationLevel | PhD | |
| curtin.department | Curtin Business School, School of Economics and Finance | |
| curtin.accessStatus | Open access |