The role of tax agents is sustaining the Malaysian tax system

• Main Authors: Isa, Khadijah, Yussof, Salwa Hana, Mohdali, Raihana
• Format: Article
• Language: English
• Published: Elsevier 2014
• Subjects: HJ2240 Revenue. Taxation
• Online Access: http://irep.iium.edu.my/41273/1/Isa%2C_Yussof_and_Mohdali_2014_-_The_role_of_tax_agents_in_sustaining_the_Msian_tax_system.pdf; http://irep.iium.edu.my/41273/; http://www.sciencedirect.com/science/article/pii/S1877042814059096
• Institution: Universiti Islam Antarabangsa Malaysia

In Malaysia, a self-assessment system has been implemented for all companies for more than a decade. The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. I...