A study on taxpayers' awareness and confidence in administering self assessment / Ho Juan Keng ... [et al.]

• Main Authors: Ho, Juan Keng, Sapari, Afidah, Othman, Rani Diana, Loo, Ern Chen
• Format: Article
• Language: English
• Published: Institute of Research, Development and Commercialization (IRDC) 2005
• Subjects: Awareness; Tax revenue estimating; Income tax
• Online Access: https://ir.uitm.edu.my/id/eprint/12795/1/AJ_HO%20JUAN%20KENG%20SMRJ%2005%201.pdf; https://ir.uitm.edu.my/id/eprint/12795/; https://smrj.uitm.edu.my/
• Institution: Universiti Teknologi Mara

Most taxpayers know the differences between the Official Assessment System (GAS) and the Self Assessment System (SAS) and that for individual taxpayers; the GAS has been replaced by the SAS effective from 2004. Although most taxpayers agreed that both the taxpayers and the tax officers should be...