Ibrahim, Idawati (2014) The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.
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Abstract
The main objective of this study is to estimate compliance costs for personal income tax (PIT) system in Malaysia and to investigate the effect of e-filing on compliance costs of PIT system in Malaysia.It is found that, on average, e-filing consumed about 10 hours while manual filing took about 13 hours. However, statistically, the difference is not significant.The findings suggest that e-filing is only a tool to facilitate the filing process.It is not meant to reduce the whole burden of annual filing for personal income taxpayers.
Item Type: | Conference or Workshop Item (Paper) |
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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: | Compliance costs; e-filing; manual filing; personal income tax; Malaysia. |
Subjects: | H Social Sciences > HJ Public Finance |
Divisions: | Tunku Puteri Intan Safinaz School of Accountancy (TISSA) |
Depositing User: | Mrs. Idawati Ibrahim |
Date Deposited: | 24 Mar 2015 02:50 |
Last Modified: | 18 Apr 2016 01:08 |
URI: | https://repo.uum.edu.my/id/eprint/13429 |
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