Why SMEs comply: an empirical investigation of tax knowledge, trust, system perception and penalties in the self-assessment environment in Malaysia

Tax non-compliance remains a persistent challenge for tax authorities to promote voluntary tax compliance, particularly among Small and Mediumsized Enterprises (SMEs) in developing economies. Key concerns include limited tax knowledge, weak trust in the Inland Revenue Board of Malaysia (IRBM), perce...

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Bibliographic Details

Main Authors:	Ahmad Sabri, Siti Madihah, Abdul Rasit, Zarinah, Abd Hamid, Nadiah, Ismail Khan, Norziaton, Tajul Urus, Sharina
Format:	Article
Language:	en
Published:	Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2025
Subjects:	HD Industries. Land use. Labor Small business. Medium-sized business
Online Access:	https://ir.uitm.edu.my/id/eprint/122500/1/122500.pdf https://ir.uitm.edu.my/id/eprint/122500/ https://apmaj.uitm.edu.my/
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