European Proceedings Logo

Tax Compliance Cost Among Smes: Evidence From The Southern Region Of Malaysia

Table 2:

Variables Definitions Measurements Sources
Tax non-compliance (DV) Level of tax non-compliance by SMEs On scale of 1-strongly disagree, 2-disagree, 3-agree and 4-strongly agree (Dumas & Redish, 1999) Abdul Jabbar and Pope (2008)
Costs of training (IV) The cost incurred by the company to improve tax skills and knowledge of respective personnel Lubua (2014)
Administrative and computation costs (IV) Administrative cost: a public costs to ensure tha tax legislation is obeyed.Computation costs: the cost of having proper accounting system to compute the tax Abdul Jabbar and Pope (2008); Lignier and Evans (2012)
Tax planning costs (IV) The cost to minimise or avoid tax payments in a legal manner Pope and Abdul Jabbar (2008); Isa (2014
< Back to article