Factors influencing tax avoidance in preparing financial statement among sme taxpayers
Tax avoidance cases in Malaysia is increasing year by year. Tax avoidance leads to shortfall in country’s revenue. Therefore, this study aims to investigate the factors that lead to tax avoidance among SME taxpayers in Penang, Malaysia. The study was performed by adopting the Approach-Avoidance Theo...
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Format: | Thesis |
Language: | English English English |
Published: |
2020
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Online Access: | https://etd.uum.edu.my/9449/1/s824188_01.pdf https://etd.uum.edu.my/9449/2/s824188_02.pdf https://etd.uum.edu.my/9449/3/s824188_references.docx https://etd.uum.edu.my/9449/ |
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