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Idawati Ibrahim

Publication by same author

Year: 2014
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 ...
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Abstract: A system is considered successful if the take-up rate is high. In Australia and the United States, tax e-filing users have reached more than 80 percent of total taxpayers. However, in Malaysia, the take-up rate of tax e-filing system by individual taxpayers is still considered low. Therefore, it is ...
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