Saad, Natrah and Abdul Manaf, Nor Aziah and Mas’ud, Abdulsalam (2015) Compliance complexity and tax compliance for individuals in pre and post m-filing implementation in Malaysia. Journal of Accounting and Finance in Emerging Economies, 1 (1). pp. 1-8. ISSN 2519-0318

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Abstract

Background: Mobile filing (m-filing) of tax returns through smartphones is one of the approaches to electronic tax filing. While electronic tax filing was introduced in 2006 in Malaysia, m-filing was only introduced into Malaysian tax system in 2012.Objective: Here the objective is to examine whether a significant statistical difference exists in tax compliance and compliance complexity under pre and post m-filing implementation in Malaysia.Methodology: the analysis was conducted using Kolmogorov-Smirnov Z test which is a non-parametric test for comparison of two groups.Result: the findings revealed that there is a significant statistical difference in tax compliance under pre and post m-filing implementation in Malaysia. Differently, it was found that significant statistical difference exists in compliance complexity under pre and post implementation of m-filing in Malaysia. Implication: the implication here is that Malaysian tax authority needs to devise other means of enhancing tax compliance apart from compliance complexity. Despite the reduction in complexity of payment procedures, the tax compliance remained unchanged. For other developing countries who desire to reduce compliance complexity, they may implement electronic tax system such as m-filing that can reduce complexity and enhance tax compliance.

Item Type:	Article
Uncontrolled Keywords:	Complexity, M-filing,Tax compliance
Subjects:	H Social Sciences > HG Finance
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	22 Apr 2019 01:28
Last Modified:	22 Apr 2019 01:28
URI:	https://repo.uum.edu.my/id/eprint/25982

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