Effect of tax negotiation on offer, perceived fairness and aggressiveness / Voon Yuen Hoong
This experimental study contributes to existing research on a tax authority-tax practitioner negotiation model during tax audits, by providing the first evidence that concession timing matters. Negotiations on tax audits facilitate the interaction between tax practitioners and tax authorities. Th...
| Main Author: | Voon, Yuen Hoong |
|---|---|
| Format: | Thesis |
| Published: |
2018
|
| Subjects: | |
| Online Access: | http://studentsrepo.um.edu.my/8562/ http://studentsrepo.um.edu.my/8562/1/Voon_Yuen_Hoong.pdf http://studentsrepo.um.edu.my/8562/8/yuen_hoong.pdf |
Similar Items
Ownership structure and corporate tax aggressiveness: A conceptual approach
by: Salihu, Ibrahim Aramide, et al.
Published: (2013)
by: Salihu, Ibrahim Aramide, et al.
Published: (2013)
Aggressive tax planning and corporate tax avoidance:
the case study
by: Sulaiman, Adzhar, et al.
Published: (2019)
by: Sulaiman, Adzhar, et al.
Published: (2019)
Analysis of the true and fair view concept: an Islamic perspective
by: Salihin, Abang, et al.
Published: (2015)
by: Salihin, Abang, et al.
Published: (2015)
An Islamic perspective on the true and fair view override
principle
by: Salihin, Abang, et al.
Published: (2014)
by: Salihin, Abang, et al.
Published: (2014)
Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory
by: Annuar, Hairul Azlan, et al.
Published: (2018)
by: Annuar, Hairul Azlan, et al.
Published: (2018)
Corporate ownership, governance and tax avoidance: an
interactive effects
by: Annuar, Hairul Azlan, et al.
Published: (2014)
by: Annuar, Hairul Azlan, et al.
Published: (2014)
Study Of True And Fair View Certification By Auditors In Malaysia
by: Jayalakshmy, Jayalakshmy
Published: (2008)
by: Jayalakshmy, Jayalakshmy
Published: (2008)
Establishing factors affecting tax morale of the millennials in the gig economy / Farah Nabila Md Fadzil
by: Farah Nabila , Md Fadzil
Published: (2020)
by: Farah Nabila , Md Fadzil
Published: (2020)
The antecedents and consequences of electronic invoice in China from a tax perspective / Qi Yu Lan
by: Qi , Yu Lan
Published: (2021)
by: Qi , Yu Lan
Published: (2021)
Measuring corporate tax avoidance: An empirical evidence
by: Salihu, Ibrahim Aramide, et al.
Published: (2013)
by: Salihu, Ibrahim Aramide, et al.
Published: (2013)
Relationship between perceived benefits and undergraduates’ online shopping decisions in Malaysia
by: Tan, Siok Hiang, et al.
Published: (2011)
by: Tan, Siok Hiang, et al.
Published: (2011)
Restoring Trust Back to the Hearts of Tourists:A Study on Perceived Justice
by: Wong, Sim Yee, et al.
Published: (2016)
by: Wong, Sim Yee, et al.
Published: (2016)
Measures of corporate tax avoidance: empirical evidence from an emerging economy
by: Salihu, Ibrahim Aramide, et al.
Published: (2013)
by: Salihu, Ibrahim Aramide, et al.
Published: (2013)
Foreign investors’ interests and corporate tax avoidance:
evidence from an emerging economy
by: Salihu, Ibrahim Aramide, et al.
Published: (2015)
by: Salihu, Ibrahim Aramide, et al.
Published: (2015)
Foreign investors' interests and corporate tax avoidance: evidence from an emerging economy
by: Salihu, Ibrahim Aramide, et al.
Published: (2014)
by: Salihu, Ibrahim Aramide, et al.
Published: (2014)
Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs
by: Ayuba, Augustine, et al.
Published: (2016)
by: Ayuba, Augustine, et al.
Published: (2016)
The moderating effect of working capital management on the relationship between working capital determinants and firm performance
by: Mazlan, Ahmad Rizal, et al.
Published: (2018)
by: Mazlan, Ahmad Rizal, et al.
Published: (2018)
Fair value accounting and the cost of equity capital: the moderating effect of risk disclosure
by: Dignah, Ashwag, et al.
Published: (2017)
by: Dignah, Ashwag, et al.
Published: (2017)
The role of audit quality in the valuation of initial public offerings
by: Jaafar, Hartini, et al.
Published: (2003)
by: Jaafar, Hartini, et al.
Published: (2003)
The practices of fair value reporting on investment property in Malaysia
by: Abdul Jabar, Ja’izah, et al.
Published: (2015)
by: Abdul Jabar, Ja’izah, et al.
Published: (2015)
The investment performance of MESDAQ Market initial public offerings (IPOs)
by: Ahmad Zaluki, Nurwati Ashikkin, et al.
Published: (2012)
by: Ahmad Zaluki, Nurwati Ashikkin, et al.
Published: (2012)
Cooperative Tax Compliance Framework for Malaysian Tax Authority
by: Saad, Natrah, et al.
Published: (2021)
by: Saad, Natrah, et al.
Published: (2021)
The role of tax agents in sustaining the Malaysian tax system
by: Mohd Isa, Khadijah, et al.
Published: (2014)
by: Mohd Isa, Khadijah, et al.
Published: (2014)
Corporate ownership, governance and tax avoidance: An interactive effects
by: Annuar, Hairul Azlan, et al.
Published: (2014)
by: Annuar, Hairul Azlan, et al.
Published: (2014)
Monthly tax deduction as a final tax: is it a good choice?
by: Ibrahim, Idawati, et al.
Published: (2019)
by: Ibrahim, Idawati, et al.
Published: (2019)
The influence of normative beliefs on tax-payers attitude and voluntary tax compliance intention
by: Ang, Leng Soon, et al.
Published: (2020)
by: Ang, Leng Soon, et al.
Published: (2020)
Internal audit effectiveness in tax administration : a model proposition
by: Gurama, Zakariya’u, et al.
Published: (2018)
by: Gurama, Zakariya’u, et al.
Published: (2018)
The effect of volume of transaction on the intention towards tax e-filing
by: Abdul Aziz, Saliza, et al.
Published: (2017)
by: Abdul Aziz, Saliza, et al.
Published: (2017)
The Influence of Tax Knowledge on Tax Compliance
Behaviour: A Case of Yemeni Individual Taxpayers
by: Al-Ttaffi, Lutfi Hassen Ali, et al.
Published: (2020)
by: Al-Ttaffi, Lutfi Hassen Ali, et al.
Published: (2020)
Predicting the intention to use monthly tax deduction as final tax among Malaysian salaried taxpayers
by: Ibrahim, Idawati, et al.
Published: (2018)
by: Ibrahim, Idawati, et al.
Published: (2018)
Effective tax rates and the “industrial policy” hypothesis: Evidence from Malaysia
by: Derashid, Chek, et al.
Published: (2003)
by: Derashid, Chek, et al.
Published: (2003)
The effects of deterrence factors on income tax evasion among Palestinian SMEs
by: Alkhatib, Amjad Abdallah, et al.
Published: (2018)
by: Alkhatib, Amjad Abdallah, et al.
Published: (2018)
Females in governance and corporate tax avoidance: The moderating effect of accounting conservatism
by: Suleiman, Salami
Published: (2020)
by: Suleiman, Salami
Published: (2020)
A multidimensional framework for understanding tax
audit effectiveness in developing countries
by: Umar, Mohammed Abdullahi, et al.
Published: (2019)
by: Umar, Mohammed Abdullahi, et al.
Published: (2019)
Laissez-faire or mandatory auditor rotation: The case of audit firm tenure and audit firm switching
by: Shafie, Rohami, et al.
Published: (2004)
by: Shafie, Rohami, et al.
Published: (2004)
Global electronic commerce: Tax issues
by: Kasipillai, Jeyapalan, et al.
Published: (1999)
by: Kasipillai, Jeyapalan, et al.
Published: (1999)
Utilisation of directors’ remuneration in tax planning
by: Abdul Wahab, Nor Shaipah, et al.
Published: (2011)
by: Abdul Wahab, Nor Shaipah, et al.
Published: (2011)
Challenges in Malaysian tax system and administration
by: Bardai, Barjoyai
Published: (2004)
by: Bardai, Barjoyai
Published: (2004)
A study on the monthly tax deduction as the final tax amongst Malaysian salaried taxpayers: theory of planned behavior approach
by: Bidin, Zainol, et al.
Published: (2019)
by: Bidin, Zainol, et al.
Published: (2019)
The implication of tax rates on corporate capital investment
by: Abdul Wahab, Nor Shaipah, et al.
Published: (2007)
by: Abdul Wahab, Nor Shaipah, et al.
Published: (2007)
Similar Items
-
Ownership structure and corporate tax aggressiveness: A conceptual approach
by: Salihu, Ibrahim Aramide, et al.
Published: (2013) -
Aggressive tax planning and corporate tax avoidance:
the case study
by: Sulaiman, Adzhar, et al.
Published: (2019) -
Analysis of the true and fair view concept: an Islamic perspective
by: Salihin, Abang, et al.
Published: (2015) -
An Islamic perspective on the true and fair view override
principle
by: Salihin, Abang, et al.
Published: (2014) -
Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory
by: Annuar, Hairul Azlan, et al.
Published: (2018)