The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad.
Tax non-compliance presents a major problem because it undermines the effectiveness of a country's macroeconomic policy. Tax non-compliance is not only affected by economic factors, but also by tax dministration and individual psychological factors. Employing the Reintegrative Shaming Theory, a...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2012
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| Online Access: | https://ir.uitm.edu.my/id/eprint/31123/ |
| _version_ | 1848807674858176512 |
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| author | A. Razak, Razilina Abdul Shukor, Zaleha Ahmad, Norsiah |
| author_facet | A. Razak, Razilina Abdul Shukor, Zaleha Ahmad, Norsiah |
| author_sort | A. Razak, Razilina |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Tax non-compliance presents a major problem because it undermines the effectiveness of a country's macroeconomic policy. Tax non-compliance is not only affected by economic factors, but also by tax dministration and individual psychological factors. Employing the Reintegrative Shaming Theory, a survey was conducted on individual taxpayers who had experienced either being audited or investigated by the Inland Revenue Board Malaysia (IRBM). Findings on the 172 respondents indicated if taxpayers perceived their experience with tax enforcement to be reintegrative, they tended to be tax compliant in the long run. However, if taxpayers perceived tax enforcement to be stigmatized, no significant association between such an experience and future tax compliance was found. In addition, feelings of resentment either towards tax authority or tax laws tended to have a mediating effect between the perception of reintegrative enforcement experience and the tendency for tax compliance. These findings suggested that the IRBM should seriously consider an enforcement method that is of reintegrative, rather than stigmatized nature, to effectively nurture compliance among individual taxpayers. |
| first_indexed | 2025-11-14T22:46:35Z |
| format | Article |
| id | uitm-31123 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:46:35Z |
| publishDate | 2012 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-311232020-06-17T02:07:53Z https://ir.uitm.edu.my/id/eprint/31123/ The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad. mar A. Razak, Razilina Abdul Shukor, Zaleha Ahmad, Norsiah Accounting. Bookkeeping Accounts and books. General works Tax accounting Tax non-compliance presents a major problem because it undermines the effectiveness of a country's macroeconomic policy. Tax non-compliance is not only affected by economic factors, but also by tax dministration and individual psychological factors. Employing the Reintegrative Shaming Theory, a survey was conducted on individual taxpayers who had experienced either being audited or investigated by the Inland Revenue Board Malaysia (IRBM). Findings on the 172 respondents indicated if taxpayers perceived their experience with tax enforcement to be reintegrative, they tended to be tax compliant in the long run. However, if taxpayers perceived tax enforcement to be stigmatized, no significant association between such an experience and future tax compliance was found. In addition, feelings of resentment either towards tax authority or tax laws tended to have a mediating effect between the perception of reintegrative enforcement experience and the tendency for tax compliance. These findings suggested that the IRBM should seriously consider an enforcement method that is of reintegrative, rather than stigmatized nature, to effectively nurture compliance among individual taxpayers. Universiti Teknologi MARA Cawangan Selangor 2012-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31123/1/AJ_RAZILINA%20A.%20RAZAK%20MAR%20B%2012.pdf A. Razak, Razilina and Abdul Shukor, Zaleha and Ahmad, Norsiah (2012) The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad. (2012) Management & Accounting Review <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review.html>, 11 (1). pp. 1-31. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/601 |
| spellingShingle | Accounting. Bookkeeping Accounts and books. General works Tax accounting A. Razak, Razilina Abdul Shukor, Zaleha Ahmad, Norsiah The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad. |
| title | The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad. |
| title_full | The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad. |
| title_fullStr | The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad. |
| title_full_unstemmed | The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad. |
| title_short | The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad. |
| title_sort | effects of tax audit and investigation activities on individual tax compliance : evidence from malaysia / razilina a. razak, zaleha abdul shukor and norsiah ahmad. |
| topic | Accounting. Bookkeeping Accounts and books. General works Tax accounting |
| url | https://ir.uitm.edu.my/id/eprint/31123/ https://ir.uitm.edu.my/id/eprint/31123/ |