How to cite this paper
Fauziati, P & Kassim, A. (2018). The effect of business characteristics on tax compliance costs.Management Science Letters , 8(5), 353-358.
Refrences
Ahmadi, A & Bouri, A. (2017). Board of directors’ composition and performance in French CAC 40 listed firms. Accounting, 3(4), 245-256.
Chittenden, F., Kauser, S., & Poutziouris, P. (2003). Tax regulation and small business in the USA, UK, Australia and New Zealand. International Small Business Journal, 21(1), 93-115.
Clemens, J. (Ed.). (2008). The Impact and Cost of Taxation in Canada: The Case for Flat Tax Reform. The Fraser Institute.
Coolidge, J., & Ilic, D. (2009). Tax compliance perceptions and formalization of small businesses in South Africa.
Coso, I. I. (2004). Enterprise risk management. Integrated Framework.
Cnossen, S. (1994). Administrative and Compliance Costs of the VAT: A Review of the Evidence. Erasmus University Rotterdam.
Das, S. (2018). Analysis of cash flow ratios: A study on CMC. Accounting, 4(1), 41-52.
Eichfelder, S., & Schorn, M. (2008). Tax compliance costs and its determinants: Evidence from German businesses. Institute of Accounting and Tax Management.
Eichfelder, S., & Schorn, M. (2012). Tax compliance costs: A business-administration perspective. FinanzArchiv: Public Finance Analysis, 68(2), 191-230.
Garg, R. (2017). A systematic review of COTS evaluation and selection approaches. Accounting, 3(4), 227-236.
Hanefah, M., Ariff, M., & Kasipillai, J. (2002). Compliance costs of small and medium enterprises. Journal of Australian Taxation, 4, 73.
Hansford, A., Hasseldine, J., & Howorth, C. (2003). Factors affecting the costs of UK VAT compliance for small and medium-sized enterprises. Environment and Planning C: Government and Policy, 21(4), 479-492.
Hansford, A., & Hasseldine, J. (2012). Tax compliance costs for small and medium sized enterprises: the case of the UK.
Ibrahim, I., & Pope, J. (2011). The viability of a pre-filled income tax return system for Malaysia. Journal of Contemporary Issues in Business and Government, 17(2), 85-102.
Kasipillai, J. (2007). A comprehensive guide to Malaysian taxation under self assessment system.
Labodová, A. (2004). Implementing integrated management systems using a risk analysis based approach. Journal of Cleaner Production, 12(6), 571-580.
Majengo, W.K. (2014). Tax Policy And Strategy Formulation.
McGregor‐Lowndes, M., & Ryan, C. (2009). Reducing the compliance burden of non‐profit organisations: Cutting red tape. Australian Journal of Public Administration, 68(1), 21-38.
Reekmans, C., & Simoens, G. (2010). How high are the tax compliance costs for Belgian SMEs. Unpublished Masters Dissertation. Ghent: Ghent University.
Smulders, S., & Stiglingh, M. (2008). Annual tax compliance costs for small businesses: a survey of tax practitioners in South Africa. South African Journal of Economic and Management Sciences, 11(3), 354-371.
Slemrod, J. B., & Venkatesh, V. (2002). The income tax compliance cost of large and mid-size businesses.
Schoonjans, B., Van Cauwenberge, P., Reekmans, C., & Simoens, G. (2011). A survey of tax compliance costs of Flemish SMEs: magnitude and determinants. Environment and Planning C: Government and Policy, 29(4), 605-621.
Sapiei, N. S., & Abdullah, M. (2014). Sources of Tax Compliance Costs for Malaysian Corporate Taxpayers. Asian Journal of Accounting Perspectives, 49-61.
Smulders, S., Stiglingh, M., Franzsen, R., & Fletcher, L. (2017). Determinants of external tax compliance costs: Evidence from South Africa. South African Journal of Accounting Research, 31(2), 134-150.
Savitri, E. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia-Social and Behavioral Sciences, 219, 682-687.
Tran-Nam, B., & Glover, J. (2002). Tax reform in Australia: Impacts of tax compliance costs on small business. Journal of Australian Taxation, 5, 338.
Verwaal, E., & Cnossen, S. (2002). Europe’s new border taxes. JCMS: Journal of Common Market Studies, 40(2), 309-330.
Chittenden, F., Kauser, S., & Poutziouris, P. (2003). Tax regulation and small business in the USA, UK, Australia and New Zealand. International Small Business Journal, 21(1), 93-115.
Clemens, J. (Ed.). (2008). The Impact and Cost of Taxation in Canada: The Case for Flat Tax Reform. The Fraser Institute.
Coolidge, J., & Ilic, D. (2009). Tax compliance perceptions and formalization of small businesses in South Africa.
Coso, I. I. (2004). Enterprise risk management. Integrated Framework.
Cnossen, S. (1994). Administrative and Compliance Costs of the VAT: A Review of the Evidence. Erasmus University Rotterdam.
Das, S. (2018). Analysis of cash flow ratios: A study on CMC. Accounting, 4(1), 41-52.
Eichfelder, S., & Schorn, M. (2008). Tax compliance costs and its determinants: Evidence from German businesses. Institute of Accounting and Tax Management.
Eichfelder, S., & Schorn, M. (2012). Tax compliance costs: A business-administration perspective. FinanzArchiv: Public Finance Analysis, 68(2), 191-230.
Garg, R. (2017). A systematic review of COTS evaluation and selection approaches. Accounting, 3(4), 227-236.
Hanefah, M., Ariff, M., & Kasipillai, J. (2002). Compliance costs of small and medium enterprises. Journal of Australian Taxation, 4, 73.
Hansford, A., Hasseldine, J., & Howorth, C. (2003). Factors affecting the costs of UK VAT compliance for small and medium-sized enterprises. Environment and Planning C: Government and Policy, 21(4), 479-492.
Hansford, A., & Hasseldine, J. (2012). Tax compliance costs for small and medium sized enterprises: the case of the UK.
Ibrahim, I., & Pope, J. (2011). The viability of a pre-filled income tax return system for Malaysia. Journal of Contemporary Issues in Business and Government, 17(2), 85-102.
Kasipillai, J. (2007). A comprehensive guide to Malaysian taxation under self assessment system.
Labodová, A. (2004). Implementing integrated management systems using a risk analysis based approach. Journal of Cleaner Production, 12(6), 571-580.
Majengo, W.K. (2014). Tax Policy And Strategy Formulation.
McGregor‐Lowndes, M., & Ryan, C. (2009). Reducing the compliance burden of non‐profit organisations: Cutting red tape. Australian Journal of Public Administration, 68(1), 21-38.
Reekmans, C., & Simoens, G. (2010). How high are the tax compliance costs for Belgian SMEs. Unpublished Masters Dissertation. Ghent: Ghent University.
Smulders, S., & Stiglingh, M. (2008). Annual tax compliance costs for small businesses: a survey of tax practitioners in South Africa. South African Journal of Economic and Management Sciences, 11(3), 354-371.
Slemrod, J. B., & Venkatesh, V. (2002). The income tax compliance cost of large and mid-size businesses.
Schoonjans, B., Van Cauwenberge, P., Reekmans, C., & Simoens, G. (2011). A survey of tax compliance costs of Flemish SMEs: magnitude and determinants. Environment and Planning C: Government and Policy, 29(4), 605-621.
Sapiei, N. S., & Abdullah, M. (2014). Sources of Tax Compliance Costs for Malaysian Corporate Taxpayers. Asian Journal of Accounting Perspectives, 49-61.
Smulders, S., Stiglingh, M., Franzsen, R., & Fletcher, L. (2017). Determinants of external tax compliance costs: Evidence from South Africa. South African Journal of Accounting Research, 31(2), 134-150.
Savitri, E. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia-Social and Behavioral Sciences, 219, 682-687.
Tran-Nam, B., & Glover, J. (2002). Tax reform in Australia: Impacts of tax compliance costs on small business. Journal of Australian Taxation, 5, 338.
Verwaal, E., & Cnossen, S. (2002). Europe’s new border taxes. JCMS: Journal of Common Market Studies, 40(2), 309-330.