The effect of internal factors on tax audit effectiveness in the Royal Malaysian Customs Department (RMCD)

• المؤلف الرئيسي: Norasmah, Md Yusof
• التنسيق: أطروحة
• اللغة: English; English
• منشور في: 2023
• الموضوعات: HJ4771.6 Income Tax. Tax Returns.; HJ Public Finance
• الوصول للمادة أونلاين: https://etd.uum.edu.my/10749/1/s828703_01.pdf; https://etd.uum.edu.my/10749/2/s828703_02.pdf; https://etd.uum.edu.my/10749/

Industrial Revolution 4.0 saw changes in the world economy forcing most of the tax authorities to change tax administration towards digitalization. Manual tax audits and investigations have been replaced using technology that is able to help tax administrators select high-risk audit cases and prepar...