Tax noncompliance of high net-worth individuals (HNWIS) in Malaysia : perspectives of tax professionals
Documented evidence has shown that a significant number of high net-worth individuals (HNWIs) whose contribution accounted for more than 11% of personal income tax collections has been caught in tax malfeasance over the period of 2009-2013 through Inland Revenue Board of Malaysia (IRBM) tax audits....
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2021
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| Online Access: | http://journalarticle.ukm.my/18449/1/50193-174574-1-PB.pdf http://journalarticle.ukm.my/18449/ https://ejournal.ukm.my/pengurusan/issue/view/1456 |
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| Institution: | Universiti Kebangsaan Malaysia |
| Language: | English |