Saad, Natrah and Mat Udin, Noraza and Derashid, Chek (2014) Complexity of the Malaysian Income Tax Act 1967: Readability assessment. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This study which examines the readability of the Income Tax Act 1967 (ITA 1967) and its associated Schedules is considered important as the materials are the main references for taxpayers who have intention to comply with their tax obligations.Using FRES and F-KGL analysis, it is found that the ITA 1967 and its Schedules are complex to understand. The findings indicate that the materials under study may need to be rewritten. It is hoped that the findings will contribute not only to the body of knowledge but also to the tax authority.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Income Tax Act 1967; readability; complexity; flesch reading ease index; flesch kincaid grade level
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	25 Mar 2015 08:23
Last Modified:	18 Apr 2016 06:19
URI:	https://repo.uum.edu.my/id/eprint/13447

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