Reforming the Malaysian tax system: the effects of Special Voluntary Disclosure Programme (SVDP), role of Inland Revenue Board Malaysia (IRBM), and demographics of taxpayers on Malaysian tax awareness
A sound tax system improves government revenue by encouraging voluntary tax compliance to ensure good tax awareness among citizens. However, many issues arise with regard to tax collection. As these issues remain unresolved, the government needs to frequently implement a tax amnesty programme which...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2022
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| Online Access: | http://journalarticle.ukm.my/21297/1/REFORM~1.PDF http://journalarticle.ukm.my/21297/ https://ejournal.ukm.my/gmjss/index |
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