UUM Repository | Universiti Utara Malaysian Institutional Repository
FAQs | Feedback | Search Tips | Sitemap

The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers

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.

Available under License Creative Commons Attribution Non-commercial No Derivatives.

Download (242kB) | Preview


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)
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: http://repo.uum.edu.my/id/eprint/13429

Actions (login required)

View Item View Item