The role of tax agents in sustaining the Malaysian tax system

• Main Authors: Mohd Isa, Khadijah, Yussof, Salwa Hana, Mohdali, Raihana
• Format: Conference or Workshop Item
• Language: English
• Published: Elsevier Ltd. 2014
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/13400/1/51.pdf; http://repo.uum.edu.my/13400/; http://dx.doi.org/10.1016/j.sbspro.2014.11.089
• Institution: Universiti Utara 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.In...