The government's continuous support in ensuring the resilience and development of the
small and medium enterprises (SMEs) amidst the COVID-19 pandemic is not open to …

The tax system provides the necessary financial resources to a country's administration to
use the collected resources for the welfare of the general public and the development of …

Latar belakang dilakukan penelitian ini adalah adanya penurunan rasio kepatuhan pada
Wajib Pajak (WP) Orang Pribadi (OP) yang memperoleh penghasilan dari pekerjaan bebas …

This study investigates the higher learning institution students' tax knowledge, tax attitude,
tax morale, and the role of tax authorities with the moderation of the education area that …

ABSTRACT A sound tax system improves government revenue by encouraging voluntary
tax compliance to ensure good tax awareness among citizens. However, many issues arise …

Abstract The Supreme Audit Institutions (SAI) are required to act as a corner stone in the
public financial management system to prevent and discourage corruption by enhancing …

Abstract Purpose: Although the Covid-19 pandemic has decreased economy-related
activities, ecommerce is on the rise and the digital transformation is consequently …

As the only country that reverted from the Goods and Services Tax (GST) to the Sales and
Services Tax (SST), Malaysia is circling around a strong rumor that the GST may be re …

As young workers represent 63.75% of the total labour workforce, ensuring tax compliance
among this demographic is imperative to mitigate revenue leakage. This study aimed to …

Taxes forestalling continues to be the disappointing element towards the nation
advancement plus economic climate. Lowlevel conformity upon taxes outcomes the cash …