Publication: Determinants of tax non-compliance: A case study of small and medium enterprises in Klang Valley
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Date
2015
Authors
R. Arul Selvam
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Abstract
This study is developed to examine the determinants of tax non-compliance among Small and Medium enterprises (SMEs) in Klang Valley. The determinants which serve as the independent variables are penalty rate, company size and income of the firm, and the dependent variable tested is tax non-compliance.
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Keywords
Income tax -- Malaysia , Tax administration and procedure Malaysia