Factors influencing corporate taxpayers’ participation in special voluntary disclosure program / Haryanti Salleh Baihaki, Susan Hydra Sikayu and Amrizah Kamaluddin

This paper seeks to explore factors influencing corporate taxpayers’ participation in the Special Voluntary Disclosure Program (SVDP) 1.0. Semi-structured interviews were conducted with two corporate taxpayers, five tax agents and five tax officers. Purposive sampling was used in selecting the parti...

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Bibliographic Details

Main Authors:	Salleh Baihaki, Haryanti, Sikayu, Susan Hydra, Kamaluddin, Amrizah
Format:	Article
Language:	en
Published:	Universiti Teknologi MARA Cawangan Sarawak 2024
Subjects:	Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance
Online Access:	https://ir.uitm.edu.my/id/eprint/105754/1/105754.pdf https://ir.uitm.edu.my/id/eprint/105754/ https://ijsmssarawak.com/
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