Document Type
Conference Item
Publication Date
5-1-2014
Abstract
This study identifies the sources of income tax work for corporate taxpayers under the Self-Assessment System (SAS) environment. Utilizing the researcher administered survey, the sources of tax compliance costs is investigated. The internal external costs ratio was 37:63, indicating that there is a heavy reliance on external sources. This study therefore concluded that tax compliance activities were mainly handled by external tax professionals. Comparative findings with existing studies provide further contributions to corporate tax knowledge, tax administration and practices.
Keywords
Tax Compliance Costs, Internal-External Sources, Self-Assessment System (SAS), Corporate Income Tax (CIT), Public Listed Companies (PLCs)
Divisions
Faculty_of_Business_and_Accountancy
Event Title
2014 International Symposium on Technology Management and Emerging Technologies (ISTMET 2014)
Event Location
Bandung, Indonesia
Event Dates
27-29 May 2014
Event Type
conference