Self-assessment impact to individual taxpayers: evidence from academicians / Amiruddin Ahmad and Rafizan Abdul Razak

Ahmad, Amiruddin and Abdul Razak, Rafizan (2006) Self-assessment impact to individual taxpayers: evidence from academicians / Amiruddin Ahmad and Rafizan Abdul Razak. [Research Reports] (Unpublished)


Malaysia is currently implementing Self-Assessment System (SAS) in administering the individual tax law and regulation. Several studies in Malaysia have revealed that Malaysian taxpayers significantly perceived SAS to be a better tax system than the Formal system. Based on the general perception, Malaysians are always having a good hope for any new system which is implemented by the Government. But are all the new systems introduced by the Government really benefit the public as a whole? Therefore, this research aims to study whether the implementation of SAS has brought success or failure in terms of fairness and the efficiency of the tax administration to the tax payers in general and academician specifically. This paper also intends to identify problems faced by the tax payers in adapting to the new system and to suggest possible solutions to improve SASe Questionnaires have been distributed to academician staff from the main UiTM campus in Shah Alam and two campuses in southern zone that are Melaka and Segamat.
The result indicates that academicians who do not have accounting knowledge are having problems to fill up the tax return as well as understanding the tax terms used in the tax return despite their highly educated background. Majority of the respondents also agreed that they had problems to submit their returns via E- Filing. In general, majority of the respondents agreed that SAS has failed to overcome problems which they have already faced in the formal tax system.


Item Type: Research Reports
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Ahmad, Amiruddin
Abdul Razak, Rafizan
Subjects: H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Income tax
Divisions: Universiti Teknologi MARA, Melaka > Alor Gajah Campus
Keywords: Self-assessment; Individual taxpayers; Tax
Date: 2006
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