Azrina Mohd Yusof, Nor; Ming Ling, Lai; Bee Wah, Yap - In: Journal of Applied Accounting Research 15 (2014) 2, 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...
