{"_buckets": {"deposit": "45a293c1-9af6-411d-ba3c-bda51dd0f0cb"}, "_deposit": {"created_by": 20, "id": "8847", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "8847"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00008847"}, "author_link": [], "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "Factors Affecting Tax Compliance in Self-Assessment System:A Study on Large Taxpayers in Yangon Region", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "Taxpayers have a greater chance of evading taxes if they are aware of taxrelated\nissues. To improve tax compliance and government revenue, it is very\nimportant to improve taxpayer knowledge, which has a higher tendency to promote\ntax compliance than tax penalties. The main objective of the study is to analyses the\nfactor affecting tax compliance in self-assessment system in terms of taxpayers as\nwell as tax auditors perception. This study used mix-methods of both quantitative and\nqualitative approaches within the same study. The primary data were gathered from\nlarge taxpayers and the tax auditors. There are a total of 300 respondents from large\ntaxpayers companies by using closed-ended questionnaires and then interview to 15\ntax auditors with opened-ended questions. The respondents were chosen randomly.\nThe quantitative results show that tax audit and tax knowledge have weak significance\nand the most important factors impacting large tax payers are tax compliance, tax\neducation, and motivation. However, qualitative results show that large taxpayers\nthemselves are required to acknowledge to pay tax equal to their income. If they do\nso, the benefits are better for the government and taxpayers. The LTO must offer tax\nawareness training to boost tax evaders\u0027 compliance, Besides, taxpayers should\nsupport tax auditors by promptly supplying any requested documents and offering any\naids that are required to make smooth auditing. The study recommends that education\nprograms for taxpayers are beneficial to tax administrations because educated\ntaxpayers create better citizens. The government also needs to provide the tax\neducation in high school level for student like other neighboring countries. Finally,\ntaxpayers must operate their business in compliance with the law, and taxpayers are\nrequired to abide by tax rules and maintain accounting records in accordance with\naccounting standards."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2023-05-05"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Naing Oo, EMPA-39, 18th Batch.pdf", "filesize": [{"value": "658 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 658000.0, "url": {"url": "https://meral.edu.mm/record/8847/files/Naing Oo, EMPA-39, 18th Batch.pdf"}, "version_id": "c387a51f-995e-4b15-b325-9a384018a4d0"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Daw Khin Thu Thu Thein"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Naing Oo"}]}]}, "item_1583108359239": {"attribute_name": "Upload type", "attribute_value_mlt": [{"interim": "Other"}]}, "item_1583108428133": {"attribute_name": "Publication type", "attribute_value_mlt": [{"interim": "Thesis"}]}, "item_1583159729339": {"attribute_name": "Publication date", "attribute_value": "2023-02-01"}, "item_title": "Factors Affecting Tax Compliance in Self-Assessment System:A Study on Large Taxpayers in Yangon Region", "item_type_id": "21", "owner": "20", "path": ["1582965722087"], "permalink_uri": "https://meral.edu.mm/records/8847", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2023-05-05"}, "publish_date": "2023-05-05", "publish_status": "0", "recid": "8847", "relation": {}, "relation_version_is_last": true, "title": ["Factors Affecting Tax Compliance in Self-Assessment System:A Study on Large Taxpayers in Yangon Region"], "weko_shared_id": -1}