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Findings on the impact of self assessment on the compliance behaviour of individual taxpayers in Malaysia: a case study approach.

Publication date: 22 Aug 11 | Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 13 Issue 1 2010

Pages: pp. 1-23


This article presents research findings based on the conduct of 74 case studies with individual taxpayers at the time that self assessment was introduced in Malaysia. Generally, it was found that subjects now exercised more care when filing their income tax returns to ensure that they only paid the tax required and that penalties were not imposed for non-compliance. Some subjects found the tax law to be too complicated and were unable to keep abreast of its frequent changes. Further, the return forms were found to be confusing and difficult to comprehend and the accompanying instructions were too brief and inadequate as a guide to self assessment.

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Author profiles

Ann is an Associate Professor at Bournemouth University.
Current at 1 February 2012
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Ern Chen LOO
Ern Chen is a PhD student at the University of Sydney, Orange and a Lecturer in Taxation at MARA University of Technology, Malaysia.
Current at 3 November 2005
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