Determinants of corporate tax non-compliance: evidence from the Special Voluntary Disclosure Programme (SVDP) / Redzuan Ahmad, Zuraeda Ibrahim and Nor Syafinaz Shaffee
This paper aims to provide empirical evidence on the determinants of corporate tax non-compliance in Malaysia based on secondary data collected during the Special Voluntary Disclosure Programme (SVDP) in 2018 and 2019. A total of 4,192 cases have been extracted from the integrated Case Management Sy...
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2022.
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