Corporate tax audits: evidence from Malaysia

Isa, Khadijah and Pope, Jeff (2011) Corporate tax audits: evidence from Malaysia. Global Review of Accounting and Finance, 2 (1). pp. 42-56. ISSN 1838-1413 E-ISSN 1838-5915

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Abstract

Tax audit, a key feature of the self-assessment system (SAS), may have a significant deterrent effect on taxpayers. Previous studies show that the audit experience may influence taxpayers’ compliance behaviour. Though the SAS has been implemented on companies in Malaysia since 2001, information on the efficacy of tax audit activities conducted by the Inland Revenue Board (IRB), particularly feedback from audited taxpayers, is very limited. Survey data are collected from corporate taxpayers to examine the extent of their audit experience. Findings from the study are predominantly positive and should be beneficial for policy makers, particularly the tax authority, in their effort to review and improve the current tax system.

Item Type:	Article (Journal)
Additional Information:	3645/89600
Uncontrolled Keywords:	taxation, audit, self-assessment system, developing countries
Subjects:	H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences
Depositing User:	Dr. Khadijah Mohd Isa
Date Deposited:	04 May 2021 14:42
Last Modified:	04 May 2021 14:42
URI:	http://irep.iium.edu.my/id/eprint/89600

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