Yusof, Nor Azrina Mohd; Ling, Lai Ming; Wah, Yap Bee - In: Journal of Applied Accounting Research 15 (2014), pp. 215-234
Purpose – The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world …. The negative impact of tax non-compliance on the economy and the evolving nature of the Malaysian corporate tax system … have motivated this study. The purpose of this paper is to examine the determinants of corporate tax non-compliance among …