Guilt-minimisation and other determinants of tax non-compliance intention among SME owners in Malaysia: the moderating effect of religiosity
The importance of small and medium enterprises (SMEs) as the backbone in contributing to national income in Malaysia is undoubted. However, the Inland Revenue Board of Malaysia (IRBM) had reported statistical evidences pertaining to tax non-compliance among SMEs’ owners. Despite its importance, thei...
| 第一著者: | |
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| フォーマット: | 学位論文 |
| 言語: | 英語 英語 |
| 出版事項: |
2021
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| 主題: | |
| オンライン･アクセス: | https://etd.uum.edu.my/9445/1/Depositpermission_s94894.pdf https://etd.uum.edu.my/9445/2/s94894_01.pdf |