Components of tax compliance costs for the Malaysian corporate taxpayers

摘要

This study identifies the components of tax compliance costs for corporate taxpayers under the Self-Assessment System (SAS) regime. The tax compliance costs ratio analysis in terms of their computational-planning components is provided. The computational and planning ratio was 74∶26, indicating that major components of compliance costs relate to tax computation work. This study therefore concluded that most of the tax compliance costs burden for Malaysian Public Listed Companies (PLCs) was related to routine income tax returns activity. Comparative findings with existing studies provide further contributions to corporate tax knowledge, tax administration and practices.