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Published Authors

Chow Suet Ying
Faculty Of Business And Finance, Universiti Tunku Abdul Rahman, Malaysia
Determinants Of Monthly Tax Deduction (mtd) Non-compliance Among Smes In Malaysia
Monthly Tax Deduction (MTD) was implemented in January 1995. It is a system of tax collection, whereby the employers deduct certain amount from the employee's monthly remuneration by referring to the Schedule of Monthly Tax Deduction. It is compulsory for the employers and employees to comply with this matter. However, based on the Annual Report 2012 to 2016 of IRBM,

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