The Malaysian government claims to always commit in making tax system more effective, efficient, ... more The Malaysian government claims to always commit in making tax system more effective, efficient, comprehensive, transparent, fair and friendly. Thus, the indirect tax system had been reformed to implement the goods and services tax system (GST) since 1 April 2015. GST is meant to replace the former sales tax and services tax system which had been introduced since 1972 and 1975 respectively. Various issues ranging from difficulties in understanding GST application, increase in product price, confusion in GST procedures and cost associated with GST compliance have received debates among Malaysians. This paper reports the finding of a study conducted one year after the GST system implementation. It focuses on the compliance time cost i.e. the time spent by the small and medium enterprises (SMEs) in the northern region of Malaysia (Penang, Kedah, and Perlis) to comply with GST requirements. It is revealed that the time spent by taxpayers have increased in learning the new tax laws, reco...
This Malaysian Corporate Taxation book is prepared specifically for students undertaking Advanced... more This Malaysian Corporate Taxation book is prepared specifically for students undertaking Advanced Malaysian Taxation course in Universiti Utara Malaysia. The contents of this book cover advanced taxation topics based on Budget 2020. The preparation of this book is based on Income Tax Act 1967, Public Rulings, relevant acts related to direct and indirect taxes as well as other published taxation materials. This book facilitates students’ understanding by using simple explanation of the taxation concepts and illustrations of the related tax computations. This book is structured into 11 chapters, which cover topics in the Advanced Taxation course syllabus. All chapters contain discussion notes and examples of tax computation followed by tutorial questions at the end of the chapters. In closing, we would like to express our gratitude to Allah the Almighty for granting us the opportunity and strength to cooperate in writing this book. It is hoped that this book will benefit the students and other interested parties to understand topics related to Malaysian corporate taxation
The main focus of this paper is to discuss the possible impact of public governance quality andpe... more The main focus of this paper is to discuss the possible impact of public governance quality andperception of government spending on taxpayer compliance behaviour in Libya. Even though tax is one of the important revenue sources after oil in Libya, over the last five years, tax collection has been on decreasing trend. It is a great challenge to the Libyan tax authority to convince taxpayers to comply with tax regulations. This paper recommends possible positive impact of public governance quality and perception of government spending on taxpayer compliance behaviour in Libya. The Libyan government may need to place attention and promote actions related to public governance quality and government spending aspect in order to encourage taxpayer compliance.
The Malaysian government claims to always commit in making tax system more effective, efficient, ... more The Malaysian government claims to always commit in making tax system more effective, efficient, comprehensive, transparent, fair and friendly. Thus, the indirect tax system had been reformed to implement the goods and services tax system (GST) since 1 April 2015. GST is meant to replace the former sales tax and services tax system which had been introduced since 1972 and 1975 respectively. Various issues ranging from difficulties in understanding GST application, increase in product price, confusion in GST procedures and cost associated with GST compliance have received debates among Malaysians. This paper reports the finding of a study conducted one year after the GST system implementation. It focuses on the compliance time cost i.e. the time spent by the small and medium enterprises (SMEs) in the northern region of Malaysia (Penang, Kedah, and Perlis) to comply with GST requirements. It is revealed that the time spent by taxpayers have increased in learning the new tax laws, reco...
Tax revenue is an important source of income for various governments around the world. However, c... more Tax revenue is an important source of income for various governments around the world. However, challenges, as a result of corruption and tax noncompliance behaviour among the taxpayers, are hindering the adequate generation of such revenues for the government. The objective of this study is to investigate the effect of corruption and other tax noncompliance variables on tax revenue generation in Yemen. The study used survey research design via a questionnaire to collect data from 264 individual taxpayers in the Hadhramout Governorate. The collected data was analyzed using SPSS to perform reliability test, descriptive statistics, multicollinearity test, and regression analysis. The findings of the study show that corruption and tax rate are positively related to tax noncompliance; income level is negatively related to tax noncompliance; whereas penalty rate and education level are positive but not related to tax noncompliance. The implication of the study is that the government and ...
International Journal of Energy Sector Management, 2020
PurposeIt is basically known that the oil and gas industry contributes to various forms of pollut... more PurposeIt is basically known that the oil and gas industry contributes to various forms of pollution through air, acid rain and water, as well as different kinds of illnesses in humans and aquatic animals. Eventually, this adversely contributes to climate change owing to increases in emission levels in various stages of oil and gas operations ranging from extraction, refining, transportation and even consumption. Therefore, the purpose of this paper is to produce a simplistic model for compliance with environmental taxes in the oil and gas industry as an effort to curtail such adversities. This attempt is expected to set a new pace for heated debates towards the production of a robust environmental tax compliance model through further research. Specifically, it has examined the effect of extensive regulation and use of power in ensuring compliance with environmental taxation via enforcement mechanisms.Design/methodology/approachThe study used a quantitative research design through a...
E-commerce is a new mechanism to transact business either locally or globally by using the intern... more E-commerce is a new mechanism to transact business either locally or globally by using the internet or web. In line with the terrific development of e-commerce technology, taxation of e-commerce has also become a major challenge in the world which needs to be addressed seriously. The tax authority has found that the taxation of online transaction is taxing because of the nature of e-commerce and the way it operates. This paper discusses the e-commerce environment including its features and nature which consequently leads to the challenges and difficulties in charging relevant taxes on this kind of business transaction. Discussions on taxation principles and taxes related to e-commerce are also included. In addition, this paper explains various aspects of challenges to tax e-commerce transaction which may cause revenue losses to the Nations. The paper ends with a brief conclusion and recommendations in order to sustain the competitive advantage of e-commerce. .
Tax revenue is a vital source of revenuefor various governments around the world. Yemen needs imp... more Tax revenue is a vital source of revenuefor various governments around the world. Yemen needs improvement inits tax system so as to guarantee stability in the flow of revenue for the purpose and need to finance development. Increase in tax compliance among Small and MediumEnterprise (SMEs) is of utmost importance in this respect. Thus,this is a pilot study which aims to examine the content validity and reliability of the item’s poolsof the constructs under investigation. Hence, the paper analyses a small aggregate of a sample data in respect of the effect of, tax fairness, peer influence, perception of corruption, tax audit, tax rate, tax penalty and tax compliance costs of SMEs in Yemen on their tax compliance behaviour.This study utilized a questionnaire survey in obtaining the required data as well as subjecting the questionnaire at the initial within the realm of content and face validity. The utilizable questionnaires gathered were then analysed for reliability with the applica...
The purpose of this paper is to investigate moral reasoning behaviour of final semester Universit... more The purpose of this paper is to investigate moral reasoning behaviour of final semester Universiti Utara Malaysia (UUM) Accounting students. This research was motivated by a recent development of accounting specific measures of accountants' moral reasoning (i.e. prescriptive and deliberative reasoning) by Thorne (2000). Furthermore, the paper seeks to explore the cultural influence on the ethical judgement of UUM accounting students. To the authors' knowledge, this is the first paper that examines the moral reasoning behaviour in the context of prescriptive and deliberative reasoning in the Malaysian environment. A total of 594 final semester accounting students were chosen as participants. The findings revealed that students' prescriptive moral reasoning scores are significantly higher than students' deliberative moral reasoning as expected. With respect to the cultural influence, there is no significant difference in prescriptive and deliberative moral reasoning be...
The change of taxpayers’ responsibilities as a result of the introduction of the Self Assessment ... more The change of taxpayers’ responsibilities as a result of the introduction of the Self Assessment System (SAS) had triggered debates on whether taxpayers are able to perform the required tasks under the new system. SAS demands taxpayers to perform the primary tasks that were previously handled by the tax authority, which emphasises on completing tax returns accurately, including computing tax liabilities correctly. The successful implementation of SAS, therefore, relies heavily on the performance of the taxpayers in carrying out their responsibilities. However, submitting error-free tax returns is not an easy task, especially for an average taxpayer. It is believed that taxpayers must achieve and possess intrinsic states to successfully perform their responsibilities. Due to the changes in the tax assessment system, the tax authority is currently carrying out different functions than before, including providing assistance to taxpayers to assist them performing their responsibilities ...
Malaysian individual tax system had evolved notably since its introduction in 1967. The first ref... more Malaysian individual tax system had evolved notably since its introduction in 1967. The first reform that impact all taxpayers was the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. This is because SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. This had triggered debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel. In conjunction with this issue, this paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. The findings of this study are still relevant to date because even though SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. Specifically, this paper reports the influence o...
The Malaysian government claims to always commit in making tax system more effective, efficient, ... more The Malaysian government claims to always commit in making tax system more effective, efficient, comprehensive, transparent, fair and friendly. Thus, the indirect tax system had been reformed to implement the goods and services tax system (GST) since 1 April 2015. GST is meant to replace the former sales tax and services tax system which had been introduced since 1972 and 1975 respectively. Various issues ranging from difficulties in understanding GST application, increase in product price, confusion in GST procedures and cost associated with GST compliance have received debates among Malaysians. This paper reports the finding of a study conducted one year after the GST system implementation. It focuses on the compliance time cost i.e. the time spent by the small and medium enterprises (SMEs) in the northern region of Malaysia (Penang, Kedah, and Perlis) to comply with GST requirements. It is revealed that the time spent by taxpayers have increased in learning the new tax laws, reco...
This Malaysian Corporate Taxation book is prepared specifically for students undertaking Advanced... more This Malaysian Corporate Taxation book is prepared specifically for students undertaking Advanced Malaysian Taxation course in Universiti Utara Malaysia. The contents of this book cover advanced taxation topics based on Budget 2020. The preparation of this book is based on Income Tax Act 1967, Public Rulings, relevant acts related to direct and indirect taxes as well as other published taxation materials. This book facilitates students’ understanding by using simple explanation of the taxation concepts and illustrations of the related tax computations. This book is structured into 11 chapters, which cover topics in the Advanced Taxation course syllabus. All chapters contain discussion notes and examples of tax computation followed by tutorial questions at the end of the chapters. In closing, we would like to express our gratitude to Allah the Almighty for granting us the opportunity and strength to cooperate in writing this book. It is hoped that this book will benefit the students and other interested parties to understand topics related to Malaysian corporate taxation
The main focus of this paper is to discuss the possible impact of public governance quality andpe... more The main focus of this paper is to discuss the possible impact of public governance quality andperception of government spending on taxpayer compliance behaviour in Libya. Even though tax is one of the important revenue sources after oil in Libya, over the last five years, tax collection has been on decreasing trend. It is a great challenge to the Libyan tax authority to convince taxpayers to comply with tax regulations. This paper recommends possible positive impact of public governance quality and perception of government spending on taxpayer compliance behaviour in Libya. The Libyan government may need to place attention and promote actions related to public governance quality and government spending aspect in order to encourage taxpayer compliance.
The Malaysian government claims to always commit in making tax system more effective, efficient, ... more The Malaysian government claims to always commit in making tax system more effective, efficient, comprehensive, transparent, fair and friendly. Thus, the indirect tax system had been reformed to implement the goods and services tax system (GST) since 1 April 2015. GST is meant to replace the former sales tax and services tax system which had been introduced since 1972 and 1975 respectively. Various issues ranging from difficulties in understanding GST application, increase in product price, confusion in GST procedures and cost associated with GST compliance have received debates among Malaysians. This paper reports the finding of a study conducted one year after the GST system implementation. It focuses on the compliance time cost i.e. the time spent by the small and medium enterprises (SMEs) in the northern region of Malaysia (Penang, Kedah, and Perlis) to comply with GST requirements. It is revealed that the time spent by taxpayers have increased in learning the new tax laws, reco...
Tax revenue is an important source of income for various governments around the world. However, c... more Tax revenue is an important source of income for various governments around the world. However, challenges, as a result of corruption and tax noncompliance behaviour among the taxpayers, are hindering the adequate generation of such revenues for the government. The objective of this study is to investigate the effect of corruption and other tax noncompliance variables on tax revenue generation in Yemen. The study used survey research design via a questionnaire to collect data from 264 individual taxpayers in the Hadhramout Governorate. The collected data was analyzed using SPSS to perform reliability test, descriptive statistics, multicollinearity test, and regression analysis. The findings of the study show that corruption and tax rate are positively related to tax noncompliance; income level is negatively related to tax noncompliance; whereas penalty rate and education level are positive but not related to tax noncompliance. The implication of the study is that the government and ...
International Journal of Energy Sector Management, 2020
PurposeIt is basically known that the oil and gas industry contributes to various forms of pollut... more PurposeIt is basically known that the oil and gas industry contributes to various forms of pollution through air, acid rain and water, as well as different kinds of illnesses in humans and aquatic animals. Eventually, this adversely contributes to climate change owing to increases in emission levels in various stages of oil and gas operations ranging from extraction, refining, transportation and even consumption. Therefore, the purpose of this paper is to produce a simplistic model for compliance with environmental taxes in the oil and gas industry as an effort to curtail such adversities. This attempt is expected to set a new pace for heated debates towards the production of a robust environmental tax compliance model through further research. Specifically, it has examined the effect of extensive regulation and use of power in ensuring compliance with environmental taxation via enforcement mechanisms.Design/methodology/approachThe study used a quantitative research design through a...
E-commerce is a new mechanism to transact business either locally or globally by using the intern... more E-commerce is a new mechanism to transact business either locally or globally by using the internet or web. In line with the terrific development of e-commerce technology, taxation of e-commerce has also become a major challenge in the world which needs to be addressed seriously. The tax authority has found that the taxation of online transaction is taxing because of the nature of e-commerce and the way it operates. This paper discusses the e-commerce environment including its features and nature which consequently leads to the challenges and difficulties in charging relevant taxes on this kind of business transaction. Discussions on taxation principles and taxes related to e-commerce are also included. In addition, this paper explains various aspects of challenges to tax e-commerce transaction which may cause revenue losses to the Nations. The paper ends with a brief conclusion and recommendations in order to sustain the competitive advantage of e-commerce. .
Tax revenue is a vital source of revenuefor various governments around the world. Yemen needs imp... more Tax revenue is a vital source of revenuefor various governments around the world. Yemen needs improvement inits tax system so as to guarantee stability in the flow of revenue for the purpose and need to finance development. Increase in tax compliance among Small and MediumEnterprise (SMEs) is of utmost importance in this respect. Thus,this is a pilot study which aims to examine the content validity and reliability of the item’s poolsof the constructs under investigation. Hence, the paper analyses a small aggregate of a sample data in respect of the effect of, tax fairness, peer influence, perception of corruption, tax audit, tax rate, tax penalty and tax compliance costs of SMEs in Yemen on their tax compliance behaviour.This study utilized a questionnaire survey in obtaining the required data as well as subjecting the questionnaire at the initial within the realm of content and face validity. The utilizable questionnaires gathered were then analysed for reliability with the applica...
The purpose of this paper is to investigate moral reasoning behaviour of final semester Universit... more The purpose of this paper is to investigate moral reasoning behaviour of final semester Universiti Utara Malaysia (UUM) Accounting students. This research was motivated by a recent development of accounting specific measures of accountants' moral reasoning (i.e. prescriptive and deliberative reasoning) by Thorne (2000). Furthermore, the paper seeks to explore the cultural influence on the ethical judgement of UUM accounting students. To the authors' knowledge, this is the first paper that examines the moral reasoning behaviour in the context of prescriptive and deliberative reasoning in the Malaysian environment. A total of 594 final semester accounting students were chosen as participants. The findings revealed that students' prescriptive moral reasoning scores are significantly higher than students' deliberative moral reasoning as expected. With respect to the cultural influence, there is no significant difference in prescriptive and deliberative moral reasoning be...
The change of taxpayers’ responsibilities as a result of the introduction of the Self Assessment ... more The change of taxpayers’ responsibilities as a result of the introduction of the Self Assessment System (SAS) had triggered debates on whether taxpayers are able to perform the required tasks under the new system. SAS demands taxpayers to perform the primary tasks that were previously handled by the tax authority, which emphasises on completing tax returns accurately, including computing tax liabilities correctly. The successful implementation of SAS, therefore, relies heavily on the performance of the taxpayers in carrying out their responsibilities. However, submitting error-free tax returns is not an easy task, especially for an average taxpayer. It is believed that taxpayers must achieve and possess intrinsic states to successfully perform their responsibilities. Due to the changes in the tax assessment system, the tax authority is currently carrying out different functions than before, including providing assistance to taxpayers to assist them performing their responsibilities ...
Malaysian individual tax system had evolved notably since its introduction in 1967. The first ref... more Malaysian individual tax system had evolved notably since its introduction in 1967. The first reform that impact all taxpayers was the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. This is because SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. This had triggered debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel. In conjunction with this issue, this paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. The findings of this study are still relevant to date because even though SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. Specifically, this paper reports the influence o...
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