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Noraza Mat Udin

Publication by same author

Year: 2014
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...
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Abstract: This paper reports on the findings of a tax experiment conducted to assess salaried individual taxpayers’ assessment performance in the context of early phase of self-assessment system (SAS) implementation in Malaysia. The change of taxpayers’ responsibilities as a result of the introduc...
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