National income matters affect on personal income tax revenue compliance in Malaysia? An eviews approach

• Main Authors: Ong, Yih Tat, Nga, Lay Hui Janice, Lee, Chen Hiung Andy
• Format: Proceedings
• Language: English; English
• Published: Faculty of Business, Economics and Accountancy 2021
• Subjects: HJ4629-4830 Income tax
• Online Access: https://eprints.ums.edu.my/id/eprint/32231/1/National%20income%20matters%20affect%20on%20personal%20income%20tax%20revenue%20compliance%20in%20Malaysia%2C%20An%20eviews%20approach.ABSTRACT.pdf; https://eprints.ums.edu.my/id/eprint/32231/2/National%20income%20matters%20affect%20on%20personal%20income%20tax%20revenue%20compliance%20in%20malaysia%2C%20An%20eviews%20approach.pdf; https://eprints.ums.edu.my/id/eprint/32231/; https://www.ums.edu.my/fpep/New%20Folder%201/PROCEEDINGS_OF_3RD_INTERNATIONAL_CONFERENCE_ON_ECONOMICS_ICE2021_.pdf
• Institution: Universiti Malaysia Sabah

Gross Domestic Income (GDP) and Gross National Income (GNI) often in used to measure the economy to ensure higher income and tax collection in a country. Meanwhile, the purpose of audit enforcement by Inland Revenue Board of Malaysia (IRBM) always aims to higher tax compliance and followed by increa...