Determinants of corporate tax non-compliance: evidence from the Special Voluntary Disclosure Programme (SVDP) / Redzuan Ahmad, Zuraeda Ibrahim and Nor Syafinaz Shaffee

• Những tác giả chính: Ahmad, Redzuan (Tác giả), Ibrahim, Zuraeda (Tác giả), Shaffee, Nor Syafinaz (Tác giả)
• Định dạng: Sách
• Được phát hành: 2022.
• Những chủ đề: Article; PeerReviewed
• Truy cập trực tuyến: Link Metadata

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...