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    Corporate Tax Audits: Evidence from Malaysia

    161055_39259_Isa and Pope _2011_ GRAF.pdf (792.5Kb)
    Access Status
    Open access
    Authors
    Isa, Khadijah
    Pope, Jeffrey
    Date
    2011
    Type
    Journal Article
    
    Metadata
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    Citation
    Isa, Khadijah and Pope, Jeff. 2011. Corporate Tax Audits: Evidence from Malaysia. Global Review of Accounting and Finance. 2 (1): pp. 42-56.
    Source Title
    Global Review of Accounting and finance
    ISSN
    1838-1413
    School
    School of Economics and Finance
    URI
    http://hdl.handle.net/20.500.11937/9513
    Collection
    • Curtin Research Publications
    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 efficiacy 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 tazpaers 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.

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