| 总结: | Undoubtedly, economic analyses are important to understand a tax system, however in a democratic
system, the taxpayer’s perception, evaluation and compliance with the tax laws are of equal
importance. This study attempt to explore the taxpayers’ acceptability towards self assessment system
and also to investigate an overall view of taxpayers’ perception on the present tax system. A survey
was undertaken in Kota Kinabalu, Sabah, involved 195 individual salaried taxpayers. Result of the
study revealed that the Malaysian taxpayers are satisfied with the present tax system. They see it as a
simple and easy system. However the study also revealed that the taxpayers welcome the changing of
the present system to the self assessment system. They perceived that they are ready for it. Despite
of the taxpayers readiness toward self assessment system, most of the ta xpayers did not know their
responsibility under the new system, moreover they also unable to compute their own tax. However
most of them are interested in learning more about the Malaysian Income Tax System if they have the
opportunity to do so. The taxpayers surveyed had a poor understanding of the tax laws. So that,
recommendations were made to MIRB in order to increase the taxpayers knowledge and
understanding of their obligation and rights as a taxpayer. The effective ways of communications and
promotion of self assessment system were also suggested.
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