Factors influencing audit quality in tax audit among IRBM’s tax audit officers in Malaysia

This paper aims to determine the factors that influence audit quality in tax audit among IRBM’s tax audit officers in Malaysia. Inland Revenue Board of Malaysia (IRBM) is a government tax collection agency who collects direct taxes in Malaysia and after the taxpayers implement the Self-Assessment Sy...

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Main Author:	Nurul Fatiha, Sohaimi
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HF5601-5689 Accounting HF Commerce.
Online Access:	https://etd.uum.edu.my/10712/1/s827753_01.pdf https://etd.uum.edu.my/10712/2/s827753_02.pdf
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id	my-uum-etd.10712
record_format	uketd_dc
spelling	my-uum-etd.107122023-10-30T03:06:31Z Factors influencing audit quality in tax audit among IRBM’s tax audit officers in Malaysia 2022 Nurul Fatiha, Sohaimi Ibrahim, Marhaiza College of Business (COB) College of Business HF5601-5689 Accounting HF Commerce. This paper aims to determine the factors that influence audit quality in tax audit among IRBM’s tax audit officers in Malaysia. Inland Revenue Board of Malaysia (IRBM) is a government tax collection agency who collects direct taxes in Malaysia and after the taxpayers implement the Self-Assessment System, their main activity is audit. A tax audit officer is responsible to perform tax audit from one of the three audit units namely Company Audit Unit Other Than Company Audit Unit and Individual Audit Unit. Audit activity is essential as it can be a way to educate taxpayers, hinder non-compliance and increase revenue collections. Hence, it is important to maintain the highest degree of audit quality in tax audit. To achieve that, it is essential to understand factors that could influence audit quality in tax audit in IRBM. Data collection involved 100 tax audit officers of IRBM from three audit units from all over Malaysia. Two theories were applied in this study namely Attribution Theory and Theory of Planned Behaviour. Based on these theories, five factors were identified which are accountability, time limit, job satisfaction, competency, and taxation technical training. Multiple regression analysis was used to examine the relationship between variables. The findings show that accountability, competency, and taxation technical training positively affect audit quality in tax audit, meanwhile, time limit and job satisfaction do not affect audit quality in tax audit. 2022 Thesis https://etd.uum.edu.my/10712/ https://etd.uum.edu.my/10712/1/s827753_01.pdf text eng 2025-10-06 staffonly https://etd.uum.edu.my/10712/2/s827753_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ibrahim, Marhaiza
topic	HF5601-5689 Accounting HF Commerce.
spellingShingle	HF5601-5689 Accounting HF Commerce. Nurul Fatiha, Sohaimi Factors influencing audit quality in tax audit among IRBM’s tax audit officers in Malaysia
description	This paper aims to determine the factors that influence audit quality in tax audit among IRBM’s tax audit officers in Malaysia. Inland Revenue Board of Malaysia (IRBM) is a government tax collection agency who collects direct taxes in Malaysia and after the taxpayers implement the Self-Assessment System, their main activity is audit. A tax audit officer is responsible to perform tax audit from one of the three audit units namely Company Audit Unit Other Than Company Audit Unit and Individual Audit Unit. Audit activity is essential as it can be a way to educate taxpayers, hinder non-compliance and increase revenue collections. Hence, it is important to maintain the highest degree of audit quality in tax audit. To achieve that, it is essential to understand factors that could influence audit quality in tax audit in IRBM. Data collection involved 100 tax audit officers of IRBM from three audit units from all over Malaysia. Two theories were applied in this study namely Attribution Theory and Theory of Planned Behaviour. Based on these theories, five factors were identified which are accountability, time limit, job satisfaction, competency, and taxation technical training. Multiple regression analysis was used to examine the relationship between variables. The findings show that accountability, competency, and taxation technical training positively affect audit quality in tax audit, meanwhile, time limit and job satisfaction do not affect audit quality in tax audit.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Nurul Fatiha, Sohaimi
author_facet	Nurul Fatiha, Sohaimi
author_sort	Nurul Fatiha, Sohaimi
title	Factors influencing audit quality in tax audit among IRBM’s tax audit officers in Malaysia
title_short	Factors influencing audit quality in tax audit among IRBM’s tax audit officers in Malaysia
title_full	Factors influencing audit quality in tax audit among IRBM’s tax audit officers in Malaysia
title_fullStr	Factors influencing audit quality in tax audit among IRBM’s tax audit officers in Malaysia
title_full_unstemmed	Factors influencing audit quality in tax audit among IRBM’s tax audit officers in Malaysia
title_sort	factors influencing audit quality in tax audit among irbm’s tax audit officers in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2022
url	https://etd.uum.edu.my/10712/1/s827753_01.pdf https://etd.uum.edu.my/10712/2/s827753_02.pdf
_version_	1783729409170079744

Factors influencing audit quality in tax audit among IRBM’s tax audit officers in Malaysia

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