Economics at your fingertips  

Compliance Complexity and Tax Compliance for Individuals in Pre and Post M-filing Implementation in Malaysia

Mas’ud, Abdulsalam, Nor Aziah Abdul Manaf and Natrah Saad

Journal of Accounting and Finance in Emerging Economies, 2015, vol. 1, issue 1, 1-8

Abstract: Background: Mobile filing (m-filing) of tax returns through smartphones is one of the approaches to electronic tax filing. While electronic tax filing was introduced in 2006 in Malaysia, m-filing was only introduced into Malaysian tax system in 2012.Objective: Here the objective is to examine whether a significant statistical difference exists in tax compliance and compliance complexity under pre and post m-filing implementation in Malaysia.&Methodology: the analysis was conducted using Kolmogorov-Smirnov Z test which is a non-parametric test for comparison of two groups.Result: the findings revealed that there is a significant statistical difference in tax compliance under pre and post m-filing implementation in Malaysia. Differently, it was found that significant statistical difference exists in compliance complexity under pre and post implementation of m-filing in Malaysia.Implication: the implication here is that Malaysian tax authority needs to devise other means of enhancing tax compliance apart from compliance complexity. Despite the reduction in complexity of payment procedures, the tax compliance remained unchanged. For other developing countries who desire to reduce compliance complexity, they may implement electronic tax system such as m-filing that can reduce complexity and enhance tax compliance.

Keywords: Tax compliance; M-filing; Complexity (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

DOI: 10.26710/jafee.v1i1.60

Access Statistics for this article

More articles in Journal of Accounting and Finance in Emerging Economies from CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan Contact information at EDIRC.
Bibliographic data for series maintained by Rabia Rasheed ().

Page updated 2023-07-20
Handle: RePEc:src:jafeec:v:1:y:2015:i:1:p:1-8