An Exploratory Study Of Malaysian Tax Auditors' Enforcement Regulatory Styles

• Main Author: Izlawanie, Muhammad,
• Format: Conference Paper
• Language: English
• Published: Elsevier Science Bv 2015
• Subjects: enforcement regulatory; grounded theory; self-assessment system; tax audit; tax auditors
• Online Access: http://ddms.usim.edu.my/handle/123456789/8896

Since the implementation of the self-assessment system in 2001, tax audit has become a major compliance program used by the Inland Revenue Board of Malaysia (IRBM). From 2002 to 2010, the IRBM finalised 4,486,946 audit cases and collected RM11,050.3 million of additional taxes and penalties (IRBM, 2...