Tax fraud indicators / Rohaya Md Noor … [et al.]

• Main Authors: Md Noor, Rohaya, Abdul Aziz, Alizan, Mastuki, Nor’Azam, Ismail, Norashikin
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Cawangan Selangor 2012
• Subjects: Revenue. Taxation. Internal revenue; Income tax
• Online Access: http://ir.uitm.edu.my/id/eprint/31125/1/AJ_ROHAYA%20MD%20NOOR%20MAR%20B%2012.pdf; http://ir.uitm.edu.my/id/eprint/31125/; http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/217

This paper examines data of companies subjected to tax investigation during the tax years of 2001 to 2005 to detect the financial ratio associated with tax evasion. Using the financial ratio analysis, the objective of this study is to investigate the possible indicators of fraudulent financial repo...