Tax knowledge and compliance behavior under Self-Assessment System(SAS): perception of students from higher education in Malaysia

• Main Authors: Liew, Wei Lee, Isa, Khadijah, Yussof, Salwa Hana
• Format: Monograph
• Language: English
• Published: 2017
• Subjects: HJ2240 Revenue. Taxation
• Online Access: http://irep.iium.edu.my/60948/1/RESEARCH%20REPORT.pdf; http://irep.iium.edu.my/60948/
• Institution: Universiti Islam Antarabangsa Malaysia

Tax non-compliance is a subject that has attracted substantial discussion not only within policy circles but also within the academia. The non-compliance issue is very important as the compliance rate will affect the revenue collection from taxpayers of a country. In view of the importance of tax co...