The Role of Tax Agents in Sustaining the Malaysian Tax System

Isa, Khadijah; Yussof, Salwa Hana; Mohdali, Raihana

doi:10.1016/j.sbspro.2014.11.089

Cited by 11 publications

(17 citation statements)

References 9 publications

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“…Furthermore, corporate taxpayers need to observe further tax requirements in SAS. The public ruling of SAS requires all taxpayers to file a correct annual tax return, keep sufficient records and documentations and to observe other tax related requirements (Abdul-Jabbar & Pope 2008a; Isa et al, 2014).…”

Section: Self-assessment Systemmentioning

confidence: 99%

“…This is particular true under the present self-assessment system (SAS) which has been implemented since 2001 by the Malaysian tax authorities. Under this system, it allows the taxpayers to compute their tax liability (Isa et al, 2014). According to Palil (2010), one of the major aims of introducing SAS in Malaysia is to collect taxes for the nation at minimum cost.…”

Section: Introductionmentioning

confidence: 99%

“…However, the taxpayers who could be the ordinary laymen may not be able to understand the tax laws completely in view of the nature of its complexity. As a result of their ignorance, this may increase the level of non-compliance of the tax laws (Isa et al, 2014;Kamleitner et al, 2012;Darwish, 2014).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Factors Influencing Taxpayers’ Willingness to Pay Tax: A study of SMEs in Klang Valley

Ng¹,

Lee²,

Wong³

2020

IJARAFMS

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Tax revenue is an important source of income for the government and it provides the necessary funds to finance various government expenditure. The study aims to identify the factors that will influence taxpayers' willingness to pay tax. One hundred SMEs business owners from Klang Valley participated in the questionnaire survey. SmartPLS3.2.9 was used to analyse the responses gathered. The study found that only perceived government spending affects the SMEs business owners' willingness to pay tax. Hence, to improve tax revenue for the country, the government should be more cautious in making government expenditure. Taxpayers' money should be spent wisely in areas which will bring about both short-term and long-term benefits to the taxpayers.

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Section: Self-assessment Systemmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Factors Influencing Taxpayers’ Willingness to Pay Tax: A study of SMEs in Klang Valley

Ng¹,

Lee²,

Wong³

2020

IJARAFMS

View full text Add to dashboard Cite

show abstract

“…Swistak (2016) suggests that specific penalties can increase tax compliance. As stated by Isa, Yussof, and Mohdali (2014), taxpayers are quite sensitive to tax auditing procedures and faced with a high audit probability, they feel pressured to comply (Hartl et al, 2015). Some authors identified ATE as playing an important role in tax compliance (Santos & Palma, 2013).…”

Section: Dimension 3: Ate Tax Compliancementioning

confidence: 99%

The Autonomous Taxation of Corporate Expenses in Portugal

Dinis

Martins

Lopes

2019

Accounting, Economics, and Law: A Convivium

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Portuguese corporate income tax has a special feature rarely seen in other countries. Autonomous taxes are levied on an extensive set of corporate expenses, irrespective of corporate profitability. Fiscal revenue from the autonomous taxation of expenses comprises about 12 % of corporate income tax receipts, which illustrates its relevance for the tax authorities and the corporate world. As autonomous tax rules are usually interpreted and applied to certain corporate expenses by chartered accountants (CAs) when computing income tax liabilities and filling in tax returns, the purpose of this paper is to present an empirical study of the perceptions of Portuguese CAs regarding key dimensions of autonomous taxation of expenses (ATE), as these influence corporate tax management. Using a sample of 665 CAs surveyed, and applying factor analysis, the paper concludes that tax complexity, tax compliance and tax planning are the main dimensions of ATE perceived by respondents. Besides the corporate income tax impact on fiscal management, new layers of complexity, planning opportunities and compliance costs are perceived to be added by ATE. Additionally, by applying cluster analysis, the paper finds that sociodemographic characteristics of CAs (e. g. age, gender, professional environment, level of expertise) generate clusters of CAs with different perceptions of the role and consequences of ATE in the management of corporate tax affairs.

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“…As people are constantly online and linked, they now expect tax payments to be part of their digital environment. Many taxpayers have to rely on tax agents to fulfil the compliance with tax obligations [4]. As such, this study aims to examine the readiness of tax agents to tackle the challenges and opportunities, including the acceptance of the digitalisation of tax administration in Malaysia.…”

Section: Introductionmentioning

confidence: 99%