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: | Sinnasamy, Perabavathi, Bidin, Zainol |
---|---|
Format: | Article |
Language: | English |
Published: |
Akademia Baru
2017
|
Subjects: | |
Online Access: | https://repo.uum.edu.my/id/eprint/21498/1/JARBMS%206%201%202017%2061%2071.pdf |
Similar Items
-
A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents
by: Sinnasamy, Perabavathi, et al.
Published: (2015) -
The relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance
by: Sinnasamy, Perabavathi, et al.
Published: (2017) -
Awareness, attitude and probable area of difficulties towards the proposed goods and services tax in Malaysia
by: Marimuthu, Munusamy, et al.
Published: (2016) -
Fairness perceptions and voluntary tax compliance in Nigeria: The moderating role of trust
by: Ya’u, Abba, et al.
Published: (2019) -
The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
by: Mohdali, Raihana, et al.
Published: (2014)