The moderating effect of probability of detection on the determinants influencing excise duty non-compliance in Malaysia
Tax non-compliance in indirect taxes involving importers as taxpayers in smuggling and illegal trade activities for cigarettes, liquor and imported vehicles exists as a complex phenomenon in Malaysia.The purpose of this study is to examine the direct relationship and probability of detection as mode...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Akademia Baru
2017
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| Online Access: | https://repo.uum.edu.my/id/eprint/21498/1/JARBMS%206%201%202017%2061%2071.pdf |