Tax knowledge and tax compliance determinants in self assessment

has made it competitive with developed countries like the UK and the US in
administering tax systems especially in relation to SAS.
The IRB has also developed a website that offers a range of information, particularly for
direct taxes administration (www.hasil.gov.my). Taxpayers who have problems regarding
their tax matters can browse the website to seek solutions or communicate with the tax
officials through emails or telephone. On the front page of the website, taxpayers can
browse four main features/applications regarding individuals’ tax administration, namely
e-filing, e-payment, e-register (for new taxpayers) and a calculator to determine
Scheduler Tax Deduction. Starting from 16 March 2009, taxpayers can also update their
tax status (e.g total tax credited) through mobile phones (via short message services/text)
by paying as low as RM0.35 (£0.06) per text message received.
e) Enhancing taxation procedures and officers’ skills
IRB realises that efficient tax procedures and competent staff are important in managing
tax in a borderless environment (IRB Annual Report, 2005; 2006). Efficient tax
procedures can increase productivity and the collection of direct taxes (Junainah, 2002).
A continuous staff training and development programme can add to the value, quality and
professionalism of the officials in dealing with various aspects of problems, cases and
taxpayers’ behaviour. Recently, human resources development has become a major focus
of IRB although it involves a significant cost. For example, in order to produce officers
who are competent, professional, knowledgeable, skilled and disciplined, the IRB has
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