Sapiei, Noor Sharoja, Mazni Abdullah, Kamisah Ismail, and Suria Zainuddin. 2011. “Views of Tax Agents on The Malaysian Tax System and Compliance Burden: Qualitative Analysis”. Asian Journal of Accounting Perspectives 4 (1):20-35. https://doi.org/10.22452/AJAP.vol4no1.2.