{"id":{"repo_id":"vu-aus","oai_identifier":"oai:eprints.vu.edu.au:15760"},"canonical_url":"https://search.dev.ndltd.org/etd/vu-aus/oai:eprints.vu.edu.au:15760","repository":{"repo_id":"vu-aus","name":"Victoria University (Australia)","base_url":"https://vuir.vu.edu.au/cgi/oai2"},"display":{"title":"Personal income tax non-compliance in Malaysia","abstract":"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 This was subsequently repealed and replaced by the Income Tax Act 1967, which came into effect on 1 January 1968.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.","abstract_html":"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 This was subsequently repealed and replaced by the Income Tax Act 1967, which came into effect on 1 January 1968.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.","abstract_has_math":false,"creators":["Adbul, Mohani"],"institution":"Victoria University of Technology","degree_name":null,"degree_level":"other","degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2001,"date_issued":"2001","date_published":"2001","updated_at":"2026-07-24T06:33:20Z","subjects":["1402 Applied Economics","School of Law","1801 Law"],"languages":["en"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":null,"outbound_label":null,"outbound_source":null},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Adbul, Mohani"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2001"]},{"key":"dc:date.issued","label":"Date","values":["2001"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Department of Legal and Executive Studies"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["Victoria University of Technology"]},{"key":"dc:relation.isreferencedby","label":"Dc Relation Isreferencedby","values":["https://vuir.vu.edu.au/15760/"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["other"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["1402 Applied Economics","School of Law","1801 Law"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["en"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://vuir.vu.edu.au/15760/1/Abdul_2001compressed.pdf"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["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."]},{"key":"dc:format","label":"Dc Format","values":["text"]},{"key":"dc:title","label":"Title","values":["Personal income tax non-compliance in Malaysia"]}]}],"canonical_facts":{"dc:creator":["Adbul, Mohani"],"dc:date":["2001"],"dc:date.issued":["2001"],"dc:description.abstract":["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."],"dc:format":["text"],"dc:identifier.uri":["https://vuir.vu.edu.au/15760/1/Abdul_2001compressed.pdf"],"dc:language":["en"],"dc:publisher.department":["Department of Legal and Executive Studies"],"dc:publisher.institution":["Victoria University of Technology"],"dc:relation.isreferencedby":["https://vuir.vu.edu.au/15760/"],"dc:subject":["1402 Applied Economics","School of Law","1801 Law"],"dc:title":["Personal income tax non-compliance in Malaysia"],"dc:type":["Thesis"],"dc:type.qualificationlevel":["other"]},"updated_at":"2026-07-24T06:33:20Z"}