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

Table 6:

Tax compliance costs Most agreed items (mean)
Training costs Training add values to employees (3.19)
Administration and computation costs Consultation with tax agents or authorities enhances understanding (2.95)
Tax planning costs Planning consumes a lot of time (2.98)
Time spent (complexity) Time spent to have accurate and sufficient records may reduce tax penalty (3.06)
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