THE INFLUENCE OF TAXPAYERS’ TAX LIABILITY, AFFORDABILITY AND MORALITY ON TAX AMNESTY PROGRAM IN MALAYSIA

Abstract

Tax amnesty is described as a restricted-time opportunity for a precise organisation of taxpayers to pay a defined quantity in change for forgiveness of a tax liability (including interest and penalties) related to a previous tax duration or durations and without fear of criminal prosecution. It is generally expired once some authorities begin a tax investigation of the past-due tax. In some cases, legislation extending amnesty additionally imposes harsh penalties to those whose square measure eligible for amnesty that do not take it. Tax amnesty is one in all voluntary compliance methods to extend assets and government income. Data of this study were collected from 105 respondents from the areas of Selangor and Kuala Lumpur, which are opened to all taxpayers regardless of background.