[PDF][PDF] Taxpayer Perceptions of tax awareness, tax education, and tax complexity among small and medium enterprises in Malaysia: A quadrant analysis approach
The government's continuous support in ensuring the resilience and development of the
small and medium enterprises (SMEs) amidst the COVID-19 pandemic is not open to …
small and medium enterprises (SMEs) amidst the COVID-19 pandemic is not open to …
Moderating role of patriotism on sales tax compliance among Jordanian SMEs
Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax
penalty on sales tax compliance and examine the moderating effect of patriotism on the …
penalty on sales tax compliance and examine the moderating effect of patriotism on the …
Investigating the compliance behavior of GST taxpayers: An extension to theory of planned behavior
The government around the globe are striving to improve their public finance to meet their
public expenditures and for sustainable development of their economies. However, the …
public expenditures and for sustainable development of their economies. However, the …
Examining economic and technology‐related barriers of small‐and medium‐sized enterprises internationalisation: An emerging economy context
In today's global marketplace, small‐and medium‐sized enterprises (SMEs) are increasingly
looking at internationalisation strategies to boost growth, profitability, and competitiveness …
looking at internationalisation strategies to boost growth, profitability, and competitiveness …
Ownership structure and tax avoidance in Asia: A systematic literature review and a research agenda
The paper aims to understand the impact of corporate ownership structure on tax avoidance
in Asian contexts. The ownership structure in Asia is concentrated in one group of …
in Asian contexts. The ownership structure in Asia is concentrated in one group of …
Capital statement analysis as a tool to detect tax evasion
A Nawawi, ASAP Salin - International Journal of Law and …, 2018 - emerald.com
Purpose The purpose of this study is to determine the suitability of capital statement analysis
in assisting tax investigation to combat tax evasion, measured by the time taken in proving …
in assisting tax investigation to combat tax evasion, measured by the time taken in proving …
Fairness, transparency and attitude towards tax evasion amongst owners of SMEs
Tax evasion amongst small and medium-sized enterprises (SMEs) is a global concern.
While the social-psychological aspect has been explored, its influence on tax evasion in …
While the social-psychological aspect has been explored, its influence on tax evasion in …
Tax evasion through fraudulent financial reporting amongst SMEs in Malaysia
ZA Ngah, N Ismail, N Abd Hamid - Journal of Financial Crime, 2020 - emerald.com
Purpose The purpose of this paper is to tackle one of the issues in tax evasion, that is from
the perspective of fraudulent financial reporting amongst small and medium-sized …
the perspective of fraudulent financial reporting amongst small and medium-sized …
E‐Government and Tax Evasion: Does the Free Press Connect the Dots?
This study, for the first time, tests the moderating effect of press freedom on the association
between e‐government and tax evasion. It aims to suggest policymaking better to combat …
between e‐government and tax evasion. It aims to suggest policymaking better to combat …
Effectiveness of Tax Audit: A Study in Kembata Tembaro Zone, Southern Ethiopia
BY Nurebo, DM Lakew - International Journal of Commerce and …, 2019 - ijcf.ticaret.edu.tr
Purpose-The aim of the study is to assess factors affecting tax audit effectiveness as effective
tax audit enhances tax administration. Research methodology–To achieve objective of the …
tax audit enhances tax administration. Research methodology–To achieve objective of the …