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- W3186074081 abstract "The purpose of this study is twofold. It investigates therelationship between business taxpayers’ return filingcompliance (TRFC) and three important variables: taxable sales, tax penalty, and licensing experience. It also seeks to present new insight into the association between licensing experience and TRFC. The study sample consists of 150 business firms with service tax adjustment. Data are sourced from tax audit reports and a supporting database over the period of 2010 to 2012. The hypotheses are tested using multiple regression and ANOVAanalysis. The results show that taxable sales and licensing experience are positively related to TRFC, whereas proportional penalty is significantly negative. There is a significant difference the tax experience groups. The highest mean of tax returns is reached at 12 15 years of experience. The findings of this paper indicate that business TRFC is likely to improve withhigher penalties and longer tax experience. Some taxpayers who file returns regularly and ‘on time’ may fail to file correct taxable sales. The study contributes to knowledge of tax research and would ultimately assist tax administration to enhance taxpayers’ filing compliance and audit planning" @default.
- W3186074081 created "2021-08-02" @default.
- W3186074081 creator A5053200146 @default.
- W3186074081 date "2021-01-01" @default.
- W3186074081 modified "2023-09-27" @default.
- W3186074081 title "Determinants of Business Taxpayers' Return Filing Compliance: An Empirical Study of Malaysian Firms" @default.
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