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Outsourcing malaysia federal tax audit: The stakeholders' views

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dc.FundingDetailsUniversiti Kebangsaan Malaysia,�UKM: UKM-GUP-JKKBG-08-03-008
dc.contributor.affiliationsFaculty of Economics and Muamalat
dc.contributor.affiliationsUniversiti Sultan Zainal Abidin (UniSZA)
dc.contributor.affiliationsUniversiti Kebangsaan Malaysia (UKM)
dc.contributor.affiliationsUniversiti Sains Islam Malaysia (USIM)
dc.contributor.affiliationsInfrastructure University Kuala Lumpur
dc.contributor.authorAhmad N.en_US
dc.contributor.authorMohammed Z.M.en_US
dc.contributor.authorIskandar T.M.en_US
dc.contributor.authorHanefah H.M.M.en_US
dc.contributor.authorFaizal S.M.en_US
dc.date.accessioned2024-05-28T08:25:47Z
dc.date.available2024-05-28T08:25:47Z
dc.date.issued2014
dc.description.abstractThis study investigates the feasibility of outsourcing tax audit work in Malaysian tax system to enhance administration efficiency, to curb tax evasion and abusive avoidance, and to improve revenue collection without introducing a new tax. The current tax audit, carried out by internal auditors of Inland Revenue Board of Malaysia, could only be performed on a small numbers of taxpayers due to high administrative cost in terms of audit cost and cost to employ and train more audit personnel. Nevertheless, without tax audit, tax non-compliance activity could not be curbed and government would be at high risk of losing its revenue. One of the possible ways to increase audit work is through strategic outsourcing. However, decision to outsource tax work should be critically examined because outsourcing of tax audit is a policy that could potentially affect every taxpayer. This paper discusses the views of the stakeholders (tax authorities, the taxpayers and tax agents) on the value of tax audit outsourcing. Using a mixed method approach, this study finds contradicting opinions on the idea of implementing external tax audit in Malaysia. While the tax authorities are hesitant to the idea, the companies as tax payers and the tax agents show favorable responds to the implementation of outsourced tax audit in Malaysia.
dc.description.natureFinalen_US
dc.identifier.doi10.17576/pengurusan-2014-41-02
dc.identifier.epage24
dc.identifier.issn1272713
dc.identifier.scopus2-s2.0-84916882993
dc.identifier.spage13
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84916882993&doi=10.17576%2fpengurusan-2014-41-02&partnerID=40&md5=7ccff87a83d7d8355210767242eb4ac8
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/8680
dc.identifier.volume41
dc.languageEnglish
dc.language.isoen_USen_US
dc.publisherPenerbit Universiti Kebangsaan Malaysiaen_US
dc.relation.ispartofJurnal Pengurusan
dc.sourceScopus
dc.subjectIncome taxen_US
dc.subjectMalaysiaen_US
dc.subjectOutsourcingen_US
dc.subjectTax auditen_US
dc.subjectTax complianceen_US
dc.titleOutsourcing malaysia federal tax audit: The stakeholders' viewsen_US
dc.title.alternativeJurnal Pengurusanen_US
dc.typeArticleen_US
dspace.entity.typePublication

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