When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter? / Siti Nurfarhana Mohamad Dzulkifli and Seri Ayu Masuri Md Daud
Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key ch...
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Universiti Teknologi MARA,
2021.
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