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  1. 1
    Factors influencing tax avoidance in preparing financial statement among sme taxpayers
    by Lee, Su Hee
    Published 2020
    “... SME taxpayers in Penang, Malaysia. The study was performed by adopting the Approach-Avoidance Theory...”
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  2. 2
    Firm size and age on non-adopters of monthly tax deduction electronic payment: Negeri Sembilan SME employers
    by Parimaladevi, K. Valaksen
    Published 2019
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