Abstract
This study aims to determine how the value proposition can be used as a tool to create product value for consumers. For that created a value proposition of the model using the business model canvas in particular by applying the value proposition associated with a canvas model of customer development. So then with communication and interview on potential consumers can be created products that are expected to be useful for solving the problems faced by consumers. And the product is also expected advantage product value for consumers and companies. This simple research using descriptive method, by conducting direct interviews on prospective customers (customer interview) who will use the products offered as a product of the startup business.
Highlights
The annual report is a document that provides key information for stakeholders to understand a company’s performance and position
The respondents of this study are from various career backgrounds, which include professionals, Inland Revenue Board of Malaysia (IRBM) officers, academics, management executives and students, to represent the varied users of annual reports
This study highlights three components of users’ perceptions on tax disclosure in companies’ annual report, i.e., the importance of tax disclosure, current state of tax disclosure and usefulness of more tax disclosure provided in the annual report
Summary
The annual report is a document that provides key information for stakeholders to understand a company’s performance and position. The annual report of a company presents financial performance through its financial report and disclosures of financial and tax matters section. This study finds that users perceive the tax disclosure section as an important part in the annual report and more tax information must be disclosed. They believe that tax disclosure is beneficial in facilitating decision-making and assisting tax authorities to handle tax audits. Users perceive that tax disclosure is limited, too technical to be interpreted and agree that more tax disclosure would be useful for stakeholders to comprehend companies’ tax matters. The rest of this paper is organised into several sections: Section 2 presents the literature review, Section 3 explains the methodology of this study, Section 4 discusses the results and findings and Section 5 provides the conclusion of this study
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
