Corporate taxpayers’ audit experience: Moving forward

Tax audits programme (TAP) has become the main function of the Inland Revenue Board Malaysia (IRBM) under a self-assessment system (SAS). The main objective of the TAP is to enhance voluntary compliance by ensuring that taxpayers comply with the provisions of the current tax laws and regulations....

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Main Authors:	Isa, Khadijah, Pope, Jeff, Zainal Abidin, Nor Hafizah
Format:	Conference or Workshop Item
Language:	English English
Published:	2013
Subjects:	HJ2240 Revenue. Taxation
Online Access:	http://irep.iium.edu.my/44014/ http://irep.iium.edu.my/44014/1/ATTA%202013%20TOC%20Tax%20Audit%20Experience http://irep.iium.edu.my/44014/2/ATTA%202013%20Tax%20Audit%20Experience.pdf

id	iium-44014
recordtype	eprints
spelling	iium-440142019-04-04T01:37:51Z http://irep.iium.edu.my/44014/ Corporate taxpayers’ audit experience: Moving forward Isa, Khadijah Pope, Jeff Zainal Abidin, Nor Hafizah HJ2240 Revenue. Taxation Tax audits programme (TAP) has become the main function of the Inland Revenue Board Malaysia (IRBM) under a self-assessment system (SAS). The main objective of the TAP is to enhance voluntary compliance by ensuring that taxpayers comply with the provisions of the current tax laws and regulations. Therefore, the implementation of an effective TAP is an important factor in improving the level of tax compliance in a SAS environment. The main objective of this paper is to elicit Malaysian corporate taxpayer’s experience of tax audits. A mixed-mode survey out to examine their attitudes towards audit experience using three components: audit process, audit perception and tax auditors’ professional proficiency. Results suggest that corporate taxpayers had moderate attitudes towards their tax audit experience and perceived that tax auditors had a pre-conceived idea that taxpayers were non-compliant. Although tax auditors had sound communication skills, respondents perceived that tax auditors lacked the ability to handle critical business knowledge and complex issues. Findings from the survey, which provide some feedback from taxpayers who had experienced audits, potentially provide useful information on the effective of the TAP conducted by the IRBM. This paper extends the scope of tax compliance research to corporate taxpayers, and builds upon the limited international and Malaysian literature on TAP. In a tax policy context, this paper enables international tax authorities in general, and Malaysian tax authorities in particular, to have greater confidence in developing and administering the TAP to maintain and/or increase the overall level of corporate compliance. 2013 Conference or Workshop Item NonPeerReviewed application/pdf en http://irep.iium.edu.my/44014/1/ATTA%202013%20TOC%20Tax%20Audit%20Experience application/pdf en http://irep.iium.edu.my/44014/2/ATTA%202013%20Tax%20Audit%20Experience.pdf Isa, Khadijah and Pope, Jeff and Zainal Abidin, Nor Hafizah (2013) Corporate taxpayers’ audit experience: Moving forward. In: 25th Australasian Tax Teachers Association Conference, 23rd – 25th January 2013, Auckland, New Zealand. (Unpublished)
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HJ2240 Revenue. Taxation
spellingShingle	HJ2240 Revenue. Taxation Isa, Khadijah Pope, Jeff Zainal Abidin, Nor Hafizah Corporate taxpayers’ audit experience: Moving forward
description	Tax audits programme (TAP) has become the main function of the Inland Revenue Board Malaysia (IRBM) under a self-assessment system (SAS). The main objective of the TAP is to enhance voluntary compliance by ensuring that taxpayers comply with the provisions of the current tax laws and regulations. Therefore, the implementation of an effective TAP is an important factor in improving the level of tax compliance in a SAS environment. The main objective of this paper is to elicit Malaysian corporate taxpayer’s experience of tax audits. A mixed-mode survey out to examine their attitudes towards audit experience using three components: audit process, audit perception and tax auditors’ professional proficiency. Results suggest that corporate taxpayers had moderate attitudes towards their tax audit experience and perceived that tax auditors had a pre-conceived idea that taxpayers were non-compliant. Although tax auditors had sound communication skills, respondents perceived that tax auditors lacked the ability to handle critical business knowledge and complex issues. Findings from the survey, which provide some feedback from taxpayers who had experienced audits, potentially provide useful information on the effective of the TAP conducted by the IRBM. This paper extends the scope of tax compliance research to corporate taxpayers, and builds upon the limited international and Malaysian literature on TAP. In a tax policy context, this paper enables international tax authorities in general, and Malaysian tax authorities in particular, to have greater confidence in developing and administering the TAP to maintain and/or increase the overall level of corporate compliance.
format	Conference or Workshop Item
author	Isa, Khadijah Pope, Jeff Zainal Abidin, Nor Hafizah
author_facet	Isa, Khadijah Pope, Jeff Zainal Abidin, Nor Hafizah
author_sort	Isa, Khadijah
title	Corporate taxpayers’ audit experience: Moving forward
title_short	Corporate taxpayers’ audit experience: Moving forward
title_full	Corporate taxpayers’ audit experience: Moving forward
title_fullStr	Corporate taxpayers’ audit experience: Moving forward
title_full_unstemmed	Corporate taxpayers’ audit experience: Moving forward
title_sort	corporate taxpayers’ audit experience: moving forward
publishDate	2013
url	http://irep.iium.edu.my/44014/ http://irep.iium.edu.my/44014/1/ATTA%202013%20TOC%20Tax%20Audit%20Experience http://irep.iium.edu.my/44014/2/ATTA%202013%20Tax%20Audit%20Experience.pdf
first_indexed	2023-09-18T21:02:36Z
last_indexed	2023-09-18T21:02:36Z
_version_	1777410723429744640

Corporate taxpayers’ audit experience: Moving forward

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