Publication:
An Exploratory Study Of Malaysian Tax Auditors' Enforcement Regulatory Styles

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dc.ConferencecodeUniv Teknologi MARA, Yildiz Tech Univ, Prince Songkla Univ
dc.ConferencedateMAY 14-16, 2013
dc.ConferencelocationMALAYSIA
dc.ConferencenameInternational Conference on Economics and Business Research (ICEBR)
dc.contributor.authorMuhammad, Ien_US
dc.date.accessioned2024-05-29T03:27:37Z
dc.date.available2024-05-29T03:27:37Z
dc.date.issued2013
dc.description.abstractSince the implementation of the self-assessment system in 2001, tax audit has become a major compliance program used by the Inland Revenue Board of Malaysia (IRBM). From 2002 to 2010, the IRBM finalised 4,486,946 audit cases and collected RM11,050.3 million of additional taxes and penalties (IRBM, 2002-2010). However, the public often conveys frustrations when dealing with the IRBM auditors. Tax agents perceive that IRBM auditors have the intention or aim of finding fault in order to impose penalties for incorrect returns or understated income, were not happy with taxpayers' explanations, abused their power by issuing additional tax assessments, and closed cases without being able to explain their reasons to taxpayers (Choong and Lai, 2009; Choong et al., 2012). However, there is no published study on IRBM auditors in conducting audit programs and communicating with the public. This study explores the IRBM auditors' enforcement regulatory styles. It adopts grounded theory methodology, which analyses tax auditors' actual beliefs and experiences in resolving audit settlement disputes. Consistent with enforcement regulatory theory, the analysis of data shows that tax auditors apply different enforcement regulatory styles-firm, explain and educate, bargaining and threatening. This study also has identified 'avoiding' as tax auditors' enforcement regulatory style when dealing with the public. The results of this study further the call for more studies on tax auditors' behaviour because their behaviour is so intimately intertwined with taxpayers' compliance and tax administration efficiency. (C) 2013 The Authors. Published by Elsevier. B.V.en_US
dc.identifier.doi10.1016/S2212-5671(13)00234-7
dc.identifier.epage196
dc.identifier.issn2212-5671
dc.identifier.scopusWOS:000339258900025
dc.identifier.spage188
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/12226
dc.identifier.volume7
dc.languageEnglish
dc.language.isoen_USen_US
dc.publisherElsevier Science Bven_US
dc.relation.ispartofInternational Conference On Economics And Business Research 2013 (Icebr 2013)en_US
dc.sourceWeb Of Science (ISI)
dc.subjectenforcement regulatoryen_US
dc.subjectgrounded theoryen_US
dc.subjectself-assessment systemen_US
dc.subjecttax auditen_US
dc.subjecttax auditorsen_US
dc.titleAn Exploratory Study Of Malaysian Tax Auditors' Enforcement Regulatory Stylesen_US
dc.typeArticleen_US
dspace.entity.typePublication

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