Special Voluntary Disclosure Programme 2.0: Determinants of intention to participate among small and medium-sized enterprises in the northern region

Compliance with tax regulations among small and medium-sized enterprises (SMEs) in Malaysia has long been a challenge. It can be measured in terms of the low rate of submission of income tax return forms (ITRF). Although the Special Voluntary Disclosure Programme (SVDP) 1.0 was launched earlier, SME...

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