Determinants of corporate tax non-compliance: evidence from the Special Voluntary Disclosure Programme (SVDP) / Redzuan Ahmad, Zuraeda Ibrahim and Nor Syafinaz Shaffee
This paper aims to provide empirical evidence on the determinants of corporate tax non-compliance in Malaysia based on secondary data collected during the Special Voluntary Disclosure Programme (SVDP) in 2018 and 2019. A total of 4,192 cases have been extracted from the integrated Case Management Sy...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | en |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/88947/1/88947.pdf https://ir.uitm.edu.my/id/eprint/88947/ https://e-ajuitmct.uitm.edu.my/v3/ |
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