Cover Image

Study on taxpayers' awareness and confidence in administering self-assessment / Ho Juan Keng … [et al.]

Regardless of the level of education and whether the respondents had received any formal education in taxation, most of them knew the differences between the Official Assessment System (OAS) and Self-Assessment System (SAS). The majority also knew that for individual taxpayers, OAS was replaced with...

Full description

Saved in:
Bibliographic Details
Main Authors: Keng, Ho Juan, Sapari, Afidah, Othman, Rani Diana, Ern Chen, Loo
Format: Research Reports
Language:English
Published: 2006
Subjects:
Tax collection. Taxpayer compliance
Online Access:http://ir.uitm.edu.my/id/eprint/42057/1/42057.pdf
http://ir.uitm.edu.my/id/eprint/42057/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uitm.ir.42057
record_format eprints
spelling my.uitm.ir.420572021-02-23T09:46:11Z http://ir.uitm.edu.my/id/eprint/42057/ Study on taxpayers' awareness and confidence in administering self-assessment / Ho Juan Keng … [et al.] Keng, Ho Juan Sapari, Afidah Othman, Rani Diana Ern Chen, Loo Tax collection. Taxpayer compliance Regardless of the level of education and whether the respondents had received any formal education in taxation, most of them knew the differences between the Official Assessment System (OAS) and Self-Assessment System (SAS). The majority also knew that for individual taxpayers, OAS was replaced with SAS effective from 2004. Although they agreed that both the taxpayers and tax officers should be knowledgeable in assessing tax liabilities, the respondents still nevertheless would still preferred OAS to SAS. While they agreed that SAS would reduce tax administrative cost and would allow taxpayers the opportunities to manage their own tax affairs, they did not consider these as justifiable reasons for adopting SAS. Under the OAS, about 70% prepared and filed their own tax returns while under self-assessment, only about 40% did so, as the respondents were not confident of getting all aspects of self-assessment correct. They felt mentally very stressful for having to understand the tax laws and rulings, to keep up to date with the frequent changes to ensure that they were able to correctly file their tax returns, besides having to be subjected to post assessment reviews, with the possibility of being penalized for unintentionally committed errors. They were not confident that the tax authority would advise taxpayers regarding unintentionally committed errors, nor would the tax authority treat the community as honest taxpayers. They felt that the tax laws that allowed the IRS far more time (of six years) to review an assessment and the 30 days allowed to any taxpayer to appeal against an assessment as unfair and unjustified. 2006 Research Reports NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/42057/1/42057.pdf Keng, Ho Juan and Sapari, Afidah and Othman, Rani Diana and Ern Chen, Loo (2006) Study on taxpayers' awareness and confidence in administering self-assessment / Ho Juan Keng … [et al.]. (Unpublished)
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Tax collection. Taxpayer compliance
spellingShingle Tax collection. Taxpayer compliance
Keng, Ho Juan
Sapari, Afidah
Othman, Rani Diana
Ern Chen, Loo
Study on taxpayers' awareness and confidence in administering self-assessment / Ho Juan Keng … [et al.]
description Regardless of the level of education and whether the respondents had received any formal education in taxation, most of them knew the differences between the Official Assessment System (OAS) and Self-Assessment System (SAS). The majority also knew that for individual taxpayers, OAS was replaced with SAS effective from 2004. Although they agreed that both the taxpayers and tax officers should be knowledgeable in assessing tax liabilities, the respondents still nevertheless would still preferred OAS to SAS. While they agreed that SAS would reduce tax administrative cost and would allow taxpayers the opportunities to manage their own tax affairs, they did not consider these as justifiable reasons for adopting SAS. Under the OAS, about 70% prepared and filed their own tax returns while under self-assessment, only about 40% did so, as the respondents were not confident of getting all aspects of self-assessment correct. They felt mentally very stressful for having to understand the tax laws and rulings, to keep up to date with the frequent changes to ensure that they were able to correctly file their tax returns, besides having to be subjected to post assessment reviews, with the possibility of being penalized for unintentionally committed errors. They were not confident that the tax authority would advise taxpayers regarding unintentionally committed errors, nor would the tax authority treat the community as honest taxpayers. They felt that the tax laws that allowed the IRS far more time (of six years) to review an assessment and the 30 days allowed to any taxpayer to appeal against an assessment as unfair and unjustified.
format Research Reports
author Keng, Ho Juan
Sapari, Afidah
Othman, Rani Diana
Ern Chen, Loo
author_facet Keng, Ho Juan
Sapari, Afidah
Othman, Rani Diana
Ern Chen, Loo
author_sort Keng, Ho Juan
title Study on taxpayers' awareness and confidence in administering self-assessment / Ho Juan Keng … [et al.]
title_short Study on taxpayers' awareness and confidence in administering self-assessment / Ho Juan Keng … [et al.]
title_full Study on taxpayers' awareness and confidence in administering self-assessment / Ho Juan Keng … [et al.]
title_fullStr Study on taxpayers' awareness and confidence in administering self-assessment / Ho Juan Keng … [et al.]
title_full_unstemmed Study on taxpayers' awareness and confidence in administering self-assessment / Ho Juan Keng … [et al.]
title_sort study on taxpayers' awareness and confidence in administering self-assessment / ho juan keng … [et al.]
publishDate 2006
url http://ir.uitm.edu.my/id/eprint/42057/1/42057.pdf
http://ir.uitm.edu.my/id/eprint/42057/
_version_ 1692994666786455552
score 13.211869

Similar Items