Compliance cost under the monthly tax deduction (MTD) scheme for SMEs in Malaysia
Monthly Tax Deduction (MTD) Scheme was first introduced in Malaysia in 1995. The aim is to ensure an efficient manner of collecting tax from employees through salary deductions by employers. However, since its introduction, little is known about the implementation of MTD.As far as this study is con...
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| Format: | Article |
| Language: | English |
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Quest Journals Inc.
2017
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| Online Access: | https://repo.uum.edu.my/id/eprint/21440/1/QJ%20JRBM%204%2012%202017%2032%2040.pdf |