Determinants of effective tax investigation: a case of the IRBM investigation branch in the northern region

• Main Author: Teoh, TingTing
• Format: Thesis
• Language: English; English
• Published: 2023
• Subjects: HJ4771.6 Income Tax. Tax Returns.
• Online Access: https://etd.uum.edu.my/10709/1/s829357_01.pdf; https://etd.uum.edu.my/10709/2/s829357_02.pdf; https://etd.uum.edu.my/10709/

According to the information provided by the Tax Operation Department, all investigation branches in Malaysia’s northern region performed substantially lower than other branches. Therefore, this study attempted to investigate the determinants of effective tax investigation among tax investigation officers in IRBM Investigation Branch, especially those located in the northern region of Malaysia. A sample of 42 respondents was selected based on non-probability judgemental or purposive sampling techniques. The research findings revealed that tax knowledge and skills, tax enforcement strategy, and tax penalty had significant influences on effective tax investigation among IRBM’s investigation officers. Complex tax laws, on the other hand, had no significant impact on effective tax investigation, assuming that the majority of the investigation officers have worked in IRBM for more than ten years and possess sufficient knowledge to interpret complex tax laws. The results of multiple regression analysis also showed that 82.2% of the variance in the effective tax investigation could be accounted for by the independent variables examined. As a result, it was determined that the model used in this study is appropriate and capable of predicting the dependent variables.