Exploratory factor analysis for items measuring of the tax auditors’ performance
Tax auditors play an essential role in tax audits to ensure governments can overcome non-tax compliance issues and protect tax revenues for the nation. Tax auditors are expected to perform their tasks efficiently and effectively in examining the taxpayer’s declaration. The tax auditors' perform...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Penerbit Kolej Universiti Islam Antarabangsa Selangor
2024
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/121198/ http://psasir.upm.edu.my/id/eprint/121198/1/121198.pdf |
| _version_ | 1848868318685954048 |
|---|---|
| author | Ahmad, Mohmad Hazar Mustapha, Mazlina Yusri, Yusniyati Kharuddin, Saira |
| author_facet | Ahmad, Mohmad Hazar Mustapha, Mazlina Yusri, Yusniyati Kharuddin, Saira |
| author_sort | Ahmad, Mohmad Hazar |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | Tax auditors play an essential role in tax audits to ensure governments can overcome non-tax compliance issues and protect tax revenues for the nation. Tax auditors are expected to perform their tasks efficiently and effectively in examining the taxpayer’s declaration. The tax auditors' performance determines the success of tax audit implementation. Several factors can influence the tax auditors’ performance, including auditors’ effort, professional skepticism and task complexity. Therefore, this study aims to develop a valid and reliable research instrument to measure tax auditors’ performance using the Exploratory Factor Analysis and internal reliability test (Cronbach’s Alpha). A total of 100 tax auditors from the Inland Revenue Board of Malaysia and the Royal Malaysian Customs Department were selected as respondents to participate in this study. The data was collected using the online Google Forms with 5 Likert scales and was analyzed using IBM-SPSS Version 27. The results show that out of 34 developed items, only 30 remained as constructed items. The remaining items were deleted due to the low loading factor of less than 0.40. Thus, this study validated the research instrument to proceed with the Confirmatory Factor Analysis (CFA) in the following step using the validated research instrument |
| first_indexed | 2025-11-15T14:50:29Z |
| format | Article |
| id | upm-121198 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T14:50:29Z |
| publishDate | 2024 |
| publisher | Penerbit Kolej Universiti Islam Antarabangsa Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1211982025-10-29T01:39:59Z http://psasir.upm.edu.my/id/eprint/121198/ Exploratory factor analysis for items measuring of the tax auditors’ performance Ahmad, Mohmad Hazar Mustapha, Mazlina Yusri, Yusniyati Kharuddin, Saira Tax auditors play an essential role in tax audits to ensure governments can overcome non-tax compliance issues and protect tax revenues for the nation. Tax auditors are expected to perform their tasks efficiently and effectively in examining the taxpayer’s declaration. The tax auditors' performance determines the success of tax audit implementation. Several factors can influence the tax auditors’ performance, including auditors’ effort, professional skepticism and task complexity. Therefore, this study aims to develop a valid and reliable research instrument to measure tax auditors’ performance using the Exploratory Factor Analysis and internal reliability test (Cronbach’s Alpha). A total of 100 tax auditors from the Inland Revenue Board of Malaysia and the Royal Malaysian Customs Department were selected as respondents to participate in this study. The data was collected using the online Google Forms with 5 Likert scales and was analyzed using IBM-SPSS Version 27. The results show that out of 34 developed items, only 30 remained as constructed items. The remaining items were deleted due to the low loading factor of less than 0.40. Thus, this study validated the research instrument to proceed with the Confirmatory Factor Analysis (CFA) in the following step using the validated research instrument Penerbit Kolej Universiti Islam Antarabangsa Selangor 2024-04-30 Article PeerReviewed text en cc_by_4 http://psasir.upm.edu.my/id/eprint/121198/1/121198.pdf Ahmad, Mohmad Hazar and Mustapha, Mazlina and Yusri, Yusniyati and Kharuddin, Saira (2024) Exploratory factor analysis for items measuring of the tax auditors’ performance. e-Jurnal Penyelidikan dan Inovasi, 11 (1). pp. 115-131. ISSN 2289-7909 https://ejpi.uis.edu.my/index.php/ejpi/issue/view/26 10.53840/ejpi.v11i1.169 |
| spellingShingle | Ahmad, Mohmad Hazar Mustapha, Mazlina Yusri, Yusniyati Kharuddin, Saira Exploratory factor analysis for items measuring of the tax auditors’ performance |
| title | Exploratory factor analysis for items measuring of the tax auditors’ performance |
| title_full | Exploratory factor analysis for items measuring of the tax auditors’ performance |
| title_fullStr | Exploratory factor analysis for items measuring of the tax auditors’ performance |
| title_full_unstemmed | Exploratory factor analysis for items measuring of the tax auditors’ performance |
| title_short | Exploratory factor analysis for items measuring of the tax auditors’ performance |
| title_sort | exploratory factor analysis for items measuring of the tax auditors’ performance |
| url | http://psasir.upm.edu.my/id/eprint/121198/ http://psasir.upm.edu.my/id/eprint/121198/ http://psasir.upm.edu.my/id/eprint/121198/ http://psasir.upm.edu.my/id/eprint/121198/1/121198.pdf |