Tax fraud indicators / Rohaya Md Noor … [et al.]
This paper examines data of companies subjected to tax investigation during the tax years of 2001 to 2005 to detect the financial ratio associated with tax evasion. Using the financial ratio analysis, the objective of this study is to investigate the possible indicators of fraudulent financial repo...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi MARA Cawangan Selangor
2012
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/31125/ |
| _version_ | 1848807675428601856 |
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| author | Md Noor, Rohaya Abdul Aziz, Alizan Mastuki, Nor’Azam Ismail, Norashikin |
| author_facet | Md Noor, Rohaya Abdul Aziz, Alizan Mastuki, Nor’Azam Ismail, Norashikin |
| author_sort | Md Noor, Rohaya |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This paper examines data of companies subjected to tax investigation during the tax years of 2001 to 2005 to detect the financial ratio associated with tax evasion. Using the financial ratio analysis, the objective of this study is to investigate the possible indicators of fraudulent financial reporting for tax evasion. Six financial ratios applied to a final sample of 73 companies. Univariate and multivariate statistical techniques are used to identify the indicators of fraud financial reporting. Based on the ordinary least square model, this study provides empirical evidence that the ratio of sales, working capital and debts over total assets, are significantly associated with the companies’ tax evasion. Hence, the findings imply that these ratios can be used by tax offices in their investigation as a predictor of fraud financial reporting for tax evasion purposes. The results therefore demonstrate that the findings could be of assistance to tax authorities in their effort to identify the possibility of tax evasion. |
| first_indexed | 2025-11-14T22:46:35Z |
| format | Article |
| id | uitm-31125 |
| 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-311252020-06-17T02:18:51Z https://ir.uitm.edu.my/id/eprint/31125/ Tax fraud indicators / Rohaya Md Noor … [et al.] mar Md Noor, Rohaya Abdul Aziz, Alizan Mastuki, Nor’Azam Ismail, Norashikin Revenue. Taxation. Internal revenue Income tax This paper examines data of companies subjected to tax investigation during the tax years of 2001 to 2005 to detect the financial ratio associated with tax evasion. Using the financial ratio analysis, the objective of this study is to investigate the possible indicators of fraudulent financial reporting for tax evasion. Six financial ratios applied to a final sample of 73 companies. Univariate and multivariate statistical techniques are used to identify the indicators of fraud financial reporting. Based on the ordinary least square model, this study provides empirical evidence that the ratio of sales, working capital and debts over total assets, are significantly associated with the companies’ tax evasion. Hence, the findings imply that these ratios can be used by tax offices in their investigation as a predictor of fraud financial reporting for tax evasion purposes. The results therefore demonstrate that the findings could be of assistance to tax authorities in their effort to identify the possibility of tax evasion. Universiti Teknologi MARA Cawangan Selangor 2012-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31125/1/AJ_ROHAYA%20MD%20NOOR%20MAR%20B%2012.pdf Md Noor, Rohaya and Abdul Aziz, Alizan and Mastuki, Nor’Azam and Ismail, Norashikin (2012) Tax fraud indicators / Rohaya Md Noor … [et al.]. (2012) Management & Accounting Review <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review.html>, 11 (1). pp. 1-15. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/217 |
| spellingShingle | Revenue. Taxation. Internal revenue Income tax Md Noor, Rohaya Abdul Aziz, Alizan Mastuki, Nor’Azam Ismail, Norashikin Tax fraud indicators / Rohaya Md Noor … [et al.] |
| title | Tax fraud indicators / Rohaya Md Noor … [et al.] |
| title_full | Tax fraud indicators / Rohaya Md Noor … [et al.] |
| title_fullStr | Tax fraud indicators / Rohaya Md Noor … [et al.] |
| title_full_unstemmed | Tax fraud indicators / Rohaya Md Noor … [et al.] |
| title_short | Tax fraud indicators / Rohaya Md Noor … [et al.] |
| title_sort | tax fraud indicators / rohaya md noor … [et al.] |
| topic | Revenue. Taxation. Internal revenue Income tax |
| url | https://ir.uitm.edu.my/id/eprint/31125/ https://ir.uitm.edu.my/id/eprint/31125/ |