Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system

This article examines tax professionals’ perceptions toward services provided by the tax authority, i.e. Inland Revenue Board Malaysia (IRBM).Using a survey questionnaire, the views of the tax professionals on twelve aspects of the IRBM services were analysed. E-filing system is perceived to be the...

詳細記述

保存先:
書誌詳細
主要な著者: Abdul Manaf, Nor Aziah, Mat Udin, Noraza, Ishak, Zuaini
フォーマット: 論文
言語:English
出版事項: College of Law, Government and International Studies, Universiti Utara Malaysia 2013
主題:
オンライン・アクセス:http://repo.uum.edu.my/11879/1/4.pdf
http://repo.uum.edu.my/11879/
http://www.jgd.uum.edu.my/
タグ: タグ追加
タグなし, このレコードへの初めてのタグを付けませんか!
id my.uum.repo.11879
record_format eprints
spelling my.uum.repo.118792014-08-19T02:50:29Z http://repo.uum.edu.my/11879/ Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system Abdul Manaf, Nor Aziah Mat Udin, Noraza Ishak, Zuaini HJ Public Finance This article examines tax professionals’ perceptions toward services provided by the tax authority, i.e. Inland Revenue Board Malaysia (IRBM).Using a survey questionnaire, the views of the tax professionals on twelve aspects of the IRBM services were analysed. E-filing system is perceived to be the most efficient service provided by the IRBM while the least efficient service is related to bureaucracy.Comments from tax professionals offer rooms for collaboration with the IRBM in improving the IRBM services specifically related to different environment faced by tax professionals in completing their daily tasks.It is hoped that this study also leads to increase understanding between tax professionals and the IRBM. College of Law, Government and International Studies, Universiti Utara Malaysia 2013 Article PeerReviewed application/pdf en http://repo.uum.edu.my/11879/1/4.pdf Abdul Manaf, Nor Aziah and Mat Udin, Noraza and Ishak, Zuaini (2013) Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system. Journal of Governance and Development, 9. pp. 1-13. ISSN 2289-4756 http://www.jgd.uum.edu.my/
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Abdul Manaf, Nor Aziah
Mat Udin, Noraza
Ishak, Zuaini
Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system
description This article examines tax professionals’ perceptions toward services provided by the tax authority, i.e. Inland Revenue Board Malaysia (IRBM).Using a survey questionnaire, the views of the tax professionals on twelve aspects of the IRBM services were analysed. E-filing system is perceived to be the most efficient service provided by the IRBM while the least efficient service is related to bureaucracy.Comments from tax professionals offer rooms for collaboration with the IRBM in improving the IRBM services specifically related to different environment faced by tax professionals in completing their daily tasks.It is hoped that this study also leads to increase understanding between tax professionals and the IRBM.
format Article
author Abdul Manaf, Nor Aziah
Mat Udin, Noraza
Ishak, Zuaini
author_facet Abdul Manaf, Nor Aziah
Mat Udin, Noraza
Ishak, Zuaini
author_sort Abdul Manaf, Nor Aziah
title Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system
title_short Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system
title_full Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system
title_fullStr Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system
title_full_unstemmed Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system
title_sort tax professionals’ perceptions toward tax authority: ways to strengthen the malaysian tax administrative system
publisher College of Law, Government and International Studies, Universiti Utara Malaysia
publishDate 2013
url http://repo.uum.edu.my/11879/1/4.pdf
http://repo.uum.edu.my/11879/
http://www.jgd.uum.edu.my/
_version_ 1644280760801165312
score 13.144533