The paper examines Malaysian taxpayers' perceptions of their current tax practitioner as well as the attributes of the ideal tax practitioners that they are looking for. The study shows that gender, age and education level are significantly correlated with the attributes of their ideal tax practitioners. Majority of females, in the age group over 31 years and with higher education level, tend to have high priority for 'low risk with no fuss' as compared to males, with lower education level and age group below 31 years who display priority for 'creative accounting, aggressive tax planning'. Besides, the most welcome kind of tax practitioner is one with 'low risk with no fuss' and whom taxpayers categorize as an honest person. This is followed by 'creative accounting, aggressive tax planning', where taxpayers seek for a tax practitioner who is familiar with the grey area, clever in tax minimizing and aware of the major areas that Inland Revenue Board (IRB) check on. The last is the 'cautions minimization of tax', which is the least popular.

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