The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers
The main objective of this study is to estimate compliance costs for personal income tax (PIT) system in Malaysia and to investigate the effect of e-filing on compliance costs of PIT system in Malaysia.It is found that, on average, e-filing consumed about 10 hours while manual filing took about 13 h...
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| Format: | Conference or Workshop Item |
| Language: | English |
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Elsevier Ltd.
2014
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| Online Access: | https://repo.uum.edu.my/id/eprint/13429/1/73.pdf |
| _version_ | 1803626596141105152 |
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| author | Ibrahim, Idawati |
| author_facet | Ibrahim, Idawati |
| author_sort | Ibrahim, Idawati |
| collection | UUM |
| description | The main objective of this study is to estimate compliance costs for personal income tax (PIT) system in Malaysia and to investigate the effect of e-filing on compliance costs of PIT system in Malaysia.It is found that, on average, e-filing consumed about 10 hours while manual filing took about 13 hours. However, statistically, the difference is not significant.The findings suggest that e-filing is only a tool to facilitate the filing process.It is not meant to reduce the whole burden of annual filing for personal income taxpayers. |
| first_indexed | 2024-07-04T05:52:41Z |
| format | Conference or Workshop Item |
| id | uum-13429 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:52:41Z |
| publishDate | 2014 |
| publisher | Elsevier Ltd. |
| record_format | dspace |
| spelling | uum-134292016-04-18T01:08:44Z https://repo.uum.edu.my/id/eprint/13429/ The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers Ibrahim, Idawati HJ Public Finance The main objective of this study is to estimate compliance costs for personal income tax (PIT) system in Malaysia and to investigate the effect of e-filing on compliance costs of PIT system in Malaysia.It is found that, on average, e-filing consumed about 10 hours while manual filing took about 13 hours. However, statistically, the difference is not significant.The findings suggest that e-filing is only a tool to facilitate the filing process.It is not meant to reduce the whole burden of annual filing for personal income taxpayers. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd https://repo.uum.edu.my/id/eprint/13429/1/73.pdf Ibrahim, Idawati (2014) The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.141 doi:10.1016/j.sbspro.2014.11.141 doi:10.1016/j.sbspro.2014.11.141 |
| spellingShingle | HJ Public Finance Ibrahim, Idawati The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers |
| title | The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers |
| title_full | The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers |
| title_fullStr | The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers |
| title_full_unstemmed | The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers |
| title_short | The compliance time costs of Malaysian personal income tax system: E-filers vs. Manual-filers |
| title_sort | compliance time costs of malaysian personal income tax system e filers vs manual filers |
| topic | HJ Public Finance |
| url | https://repo.uum.edu.my/id/eprint/13429/1/73.pdf |
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