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) |