文章基本信息

标题：The Compliance Time Costs of Malaysian Personal Income Tax System: E-filers vs. Manual-filers
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作者：Idawati Ibrahim ; Idawati Ibrahim
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：522-527
DOI：10.1016/j.sbspro.2014.11.141
语种：English
出版社：Elsevier
摘要：AbstractThe main objective of this study is to estimate compliance costs for personal income tax (PIT) system in Malaysia and to investigate the effect of e-filing on compliance costs of PIT system in Malaysia. It is found that, on average, e-filing consumed about 10hours while manual filing took about 13hours. However, statistically, the difference is not significant. The findings suggest that e-filing is only a tool to facilitate the filing process. It is not meant to reduce the whole burden of annual filing for personal income taxpayers.
关键词：Compliance costs;e-filing;manual filing;personal income tax;Malaysia.