Reforming the Malaysian tax system: the effects of special voluntary disclosure programme (SVDP), role of inland revenue board Malaysia (IRBM), and demographics of taxpayers on Malaysian tax awareness

• Main Authors: Soliha Sanusi, Mira Atilia Noor Adzlan, Nur Munirah Roslan, Amirul Azri Ayob, Nadiah Abd Hamid
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2022
• Online Access: http://journalarticle.ukm.my/21471/1/AjA_4.pdf; http://journalarticle.ukm.my/21471/; https://ejournals.ukm.my/ajac/issue/view/1555
• Institution: Universiti Kebangsaan Malaysia

A sound tax system improves government revenue by encouraging voluntary tax compliance to ensure good tax awareness among citizens. However, many issues arise with regard to tax collection. As these issues remain unresolved, the government needs to frequently implement a tax amnesty programme which...