Publish research paper starting from $39 only.
Determinants Of Monthly Tax Deduction (mtd) Non-compliance Among Smes In Malaysia
Monthly Tax Deduction (MTD) was implemented in January 1995. It is a system of tax collection, whereby the employers deduct certain amount from the employee's monthly remuneration by referring to the Schedule of Monthly Tax Deduction. It is compulsory for the employers and employees to comply with this matter. However, based on the Annual Report 2012 to 2016 of IRBM, the statistics of MTD audit shows the number of non-compliant employers kept rising over the past five years. Hence, this study aims to examine the determinants of MTD non-compliance among SMEs in Malaysia. SMEs are chosen as the target respondents since it represent the largest population of all the companies in Malaysia.
Download
Instant paper submission
Free plagiarism checking
No copyright transfer
Subject specific journals
Author loyalty reward

You may like to read


Designing And Deploying Locally-adapted Remote Management, Monitoring And Verification (rmmv) Systems For

Influence Of Project Management Skills On Performance Of Government Funded Projects In

Factors Influencing The Intensity Of Household Application Of Watershed Management Practices Within

Exploring The Psycho-emotions Nexus Between Entrepreneurial Success & Venture Creation In Developing

A Critical Review Of The Five-factor Model For Success Of Internal Consultants

Prompt Service Delivery In Commercial Office Buildings In Dar Es Salaam