Personal income tax non-compliance in Malaysia

Adbul, Mohani (2001) Personal income tax non-compliance in Malaysia. Other Degree thesis, Victoria University of Technology.


A modern tax system was first introduced into the Federation of Malaya by the British in 1947. This was subsequently repealed and replaced by the Income Tax Act 1967, which came into effect on 1 January 1968. Subsequently, the Inland Revenue Board (IRB), formerly known as the Inland Revenue Department (IRD), was created as the government agency that has the responsibility for collecting income taxes for Malaysia. As with other tax collecting agencies, it has to deal with the problem of income tax non-compliance.

Additional Information

Doctor of Business Administration

Item type Thesis (Other Degree thesis)
Subjects Historical > FOR Classification > 1402 Applied Economics
Historical > Faculty/School/Research Centre/Department > School of Law
Historical > FOR Classification > 1801 Law
Keywords taxation, Malaya, income tax, tax evasion, government
Download/View statistics View download statistics for this item

Search Google Scholar

Repository staff login