| 000 -LEADER |
|---|
| fixed length control field |
03170nam a2200241 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
APU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230625173955.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
211223b ||||| |||| 00| 0 eng d |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
PG-24-0174 |
| 100 0# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
SEE JIA MIN (TP046564) |
| 9 (RLIN) |
45451 |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
EFFECTS OF OUTSOURCING MALAYSIAN FEDERAL TAX AUDIT : |
| Remainder of title |
A QUANTITATIVE STUDY AMONG TAXPAYERS AND TAX PROFESSIONALS IN MALAYSIA / |
| Statement of responsibility, etc |
SEE JIA MIN. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Kuala Lumpur : |
| Name of publisher, distributor, etc |
Asia Pacific University, |
| Date of publication, distribution, etc |
2020. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
114 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
30 cm. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Title on cover: EFFECTS OF MALAYSIAN FEDERAL TAX AUDIT : A QUANTITATIVE STUDY AMONG TAXPAYERS AND TAX PROFESSIONALS IN MALAYSIA |
| 502 ## - DISSERTATION NOTE |
|---|
| Dissertation note |
A project submitted in partial fulfillment of the requirements of Asia Pacific University of Technology and Innovation for the degree of B.A. (Hons) in Accounting and Finance with a specialism in Taxation (UC3F1911AF(TAX)). |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The general objective of the study is to assess taxpayers' and tax professionals' agreement on the proposed benefits of outsourcing Malaysian federal tax audit to independent CPA firms, ascertaining the relationship between their views and whether or not IRB's tax audit function should be outsourced. Data collected is analysed using the multiple regression method, in order to assess and evaluate the relationship between whether or not IRBM's tax audit function should be outsourced and its 5 other determinants, namely, job opportunity, development of tax experts, pressure reduction, tax compliance, and burden of cost. In addition, the data was collected by distribution of questionnaires, specifically via Google Forms. The questionnaire was distributed to Malaysian taxpayers and tax professionals only.<br/><br/>A total of 88 responses were collected and the results found that each of the independent variables proposed in this study contribute uniquely and significantly to the question of whether IRBM's tax audit function should be outsourced, whereby job opportunity (t=3.003, p=.004); development of tax experts (t=3.244, p=.005); pressure reduction (t=3.027, p=.004), tax compliance (t=3.085, p=.008); and burden of cost (t=3.218, p=.005). It was also found that development of tax experts is the most significant determinant / support for whether tax audit should be outsourced. Lastly, it was obtained that all independent variables are able to explain % variance in whether IRBM's tax audit function should be outsourced.<br/><br/>Findings from this study should give rise to the identification of associated benefits and evidence of support for the outsource of IRBM's tax audit function. In the context of tax policies, this study provides IRBM an insight to alternatives that can be implemented to enhance overall efficiency in tax collection. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tax administration and procedure |
| Geographic subdivision |
Malaysia. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tax auditing |
| Geographic subdivision |
Malaysia. |
| 9 (RLIN) |
37928 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing, Internal |
| General subdivision |
Contracting out. |
| 9 (RLIN) |
47746 |
| 700 0# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mr. Jegan Jeyapalan |
| Relator term |
Supervisor |
| -- |
47708 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://cas.apiit.edu.my/cas/login?service=https://library.apu.edu.my/apres/ |
| Link text |
Available in APres |
| Public note |
- Requires login to view full text. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Undergraduate Theses |
