Corporate Tax Audits: Evidence from Malaysia
Tax audit, a key feature of the self-assessment system (SAS), may have a significant deterrent effect on taxpayers. Previous studies show that the audit experience may influence taxpayers' compliance behaviour. Though the SAS has been implemented on companies in Malaysia since 2001, information...
| Main Authors: | , |
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| Format: | Journal Article |
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World Business Institute
2011
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| Online Access: | http://hdl.handle.net/20.500.11937/9513 |
| _version_ | 1848745971318521856 |
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| author | Isa, Khadijah Pope, Jeffrey |
| author_facet | Isa, Khadijah Pope, Jeffrey |
| author_sort | Isa, Khadijah |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Tax audit, a key feature of the self-assessment system (SAS), may have a significant deterrent effect on taxpayers. Previous studies show that the audit experience may influence taxpayers' compliance behaviour. Though the SAS has been implemented on companies in Malaysia since 2001, information on the efficiacy of tax audit activities conducted by the Inland Revenue Board (IRB), particularly feedback from audited taxpayers, is very limited. Survey data are collected from corporate tazpaers to examine the extent of their audit experience. Findings from the study are predominantly positive and should be beneficial for policy makers, particularly the tax authority, in their effort to review and improve the current tax system. |
| first_indexed | 2025-11-14T06:25:50Z |
| format | Journal Article |
| id | curtin-20.500.11937-9513 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T06:25:50Z |
| publishDate | 2011 |
| publisher | World Business Institute |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-95132017-01-30T11:13:07Z Corporate Tax Audits: Evidence from Malaysia Isa, Khadijah Pope, Jeffrey Taxation - Audit - Self Assessment System - Developing Countries Tax audit, a key feature of the self-assessment system (SAS), may have a significant deterrent effect on taxpayers. Previous studies show that the audit experience may influence taxpayers' compliance behaviour. Though the SAS has been implemented on companies in Malaysia since 2001, information on the efficiacy of tax audit activities conducted by the Inland Revenue Board (IRB), particularly feedback from audited taxpayers, is very limited. Survey data are collected from corporate tazpaers to examine the extent of their audit experience. Findings from the study are predominantly positive and should be beneficial for policy makers, particularly the tax authority, in their effort to review and improve the current tax system. 2011 Journal Article http://hdl.handle.net/20.500.11937/9513 World Business Institute fulltext |
| spellingShingle | Taxation - Audit - Self Assessment System - Developing Countries Isa, Khadijah Pope, Jeffrey Corporate Tax Audits: Evidence from Malaysia |
| title | Corporate Tax Audits: Evidence from Malaysia |
| title_full | Corporate Tax Audits: Evidence from Malaysia |
| title_fullStr | Corporate Tax Audits: Evidence from Malaysia |
| title_full_unstemmed | Corporate Tax Audits: Evidence from Malaysia |
| title_short | Corporate Tax Audits: Evidence from Malaysia |
| title_sort | corporate tax audits: evidence from malaysia |
| topic | Taxation - Audit - Self Assessment System - Developing Countries |
| url | http://hdl.handle.net/20.500.11937/9513 |