Determinants of effective tax investigations in Malaysia from the tax authority's perspective
This study attempted to examine the determinants of effective tax investigations in Malaysia, from the tax authority’s (IRBM) perspective. It was conducted through two qualitative and one quantitative research methods. It was found that professional proficiency has the most significant influence on...
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
Curtin University
2015
|
| Online Access: | http://hdl.handle.net/20.500.11937/394 |
| _version_ | 1848743365844140032 |
|---|---|
| author | Raig, John Tensay Peter |
| author_facet | Raig, John Tensay Peter |
| author_sort | Raig, John Tensay Peter |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This study attempted to examine the determinants of effective tax investigations in Malaysia, from the tax authority’s (IRBM) perspective. It was conducted through two qualitative and one quantitative research methods. It was found that professional proficiency has the most significant influence on the effectiveness of tax investigation, followed by tax enforcement strategy and severity of tax penalties. Several implications were identified and would serve to help the IRBM to enhance its tax enforcement system. |
| first_indexed | 2025-11-14T05:44:25Z |
| format | Thesis |
| id | curtin-20.500.11937-394 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T05:44:25Z |
| publishDate | 2015 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-3942017-02-20T06:41:51Z Determinants of effective tax investigations in Malaysia from the tax authority's perspective Raig, John Tensay Peter This study attempted to examine the determinants of effective tax investigations in Malaysia, from the tax authority’s (IRBM) perspective. It was conducted through two qualitative and one quantitative research methods. It was found that professional proficiency has the most significant influence on the effectiveness of tax investigation, followed by tax enforcement strategy and severity of tax penalties. Several implications were identified and would serve to help the IRBM to enhance its tax enforcement system. 2015 Thesis http://hdl.handle.net/20.500.11937/394 en Curtin University fulltext |
| spellingShingle | Raig, John Tensay Peter Determinants of effective tax investigations in Malaysia from the tax authority's perspective |
| title | Determinants of effective tax investigations in Malaysia from the tax authority's perspective |
| title_full | Determinants of effective tax investigations in Malaysia from the tax authority's perspective |
| title_fullStr | Determinants of effective tax investigations in Malaysia from the tax authority's perspective |
| title_full_unstemmed | Determinants of effective tax investigations in Malaysia from the tax authority's perspective |
| title_short | Determinants of effective tax investigations in Malaysia from the tax authority's perspective |
| title_sort | determinants of effective tax investigations in malaysia from the tax authority's perspective |
| url | http://hdl.handle.net/20.500.11937/394 |