The effect of internal factors on tax audit effectiveness in the Royal Malaysian Customs Department (RMCD)

Industrial Revolution 4.0 saw changes in the world economy forcing most of the tax authorities to change tax administration towards digitalization. Manual tax audits and investigations have been replaced using technology that is able to help tax administrators select high-risk audit cases and prepar...

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Main Author:	Norasmah, Md Yusof
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HJ4771.6 Income Tax Tax Returns. HJ Public Finance
Online Access:	https://etd.uum.edu.my/10749/1/s828703_01.pdf https://etd.uum.edu.my/10749/2/s828703_02.pdf
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id	my-uum-etd.10749
record_format	uketd_dc
spelling	my-uum-etd.107492023-11-26T06:36:34Z The effect of internal factors on tax audit effectiveness in the Royal Malaysian Customs Department (RMCD) 2023 Norasmah, Md Yusof Abdul Rahman, Rusniza College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. HJ Public Finance Industrial Revolution 4.0 saw changes in the world economy forcing most of the tax authorities to change tax administration towards digitalization. Manual tax audits and investigations have been replaced using technology that is able to help tax administrators select high-risk audit cases and prepare taxpayer profiles. Developing countries such as Malaysia face technological constraints in the auditing process, plus the country's financial position is in a deficit position; therefore, the available option is to increase the effectiveness of tax audits. In connection with that, a study was conducted on officers in the Compliance Division, Royal Malaysian Customs Department (RMCD), to assess the effect of internal factors, namely audit case selection, auditor competence, and management support, on the effectiveness of tax audits. This study is quantitative in nature and uses an online questionnaire as a research instrument. Only senior customs officers are on duty as tax auditors in eight selected states in Peninsular Malaysia selected as respondents. Based on the analysis of data from 139 respondents, the results of the study found that only the selection of audit cases and management support had a significant and positive effect on the effectiveness of tax audits. However, the auditor competency does not have any effect on the effectiveness of tax audits in RMCD. The results of this study can empirically prove the influence of internal factors on the effectiveness of tax audits. In addition, the results of the study are relevant to RMCD, specifically as a guide for improving audit performance and tax revenue. 2023 Thesis https://etd.uum.edu.my/10749/ https://etd.uum.edu.my/10749/1/s828703_01.pdf text eng 2026-04-30 staffonly https://etd.uum.edu.my/10749/2/s828703_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Rahman, Rusniza
topic	HJ4771.6 Income Tax Tax Returns. HJ Public Finance
spellingShingle	HJ4771.6 Income Tax Tax Returns. HJ Public Finance Norasmah, Md Yusof The effect of internal factors on tax audit effectiveness in the Royal Malaysian Customs Department (RMCD)
description	Industrial Revolution 4.0 saw changes in the world economy forcing most of the tax authorities to change tax administration towards digitalization. Manual tax audits and investigations have been replaced using technology that is able to help tax administrators select high-risk audit cases and prepare taxpayer profiles. Developing countries such as Malaysia face technological constraints in the auditing process, plus the country's financial position is in a deficit position; therefore, the available option is to increase the effectiveness of tax audits. In connection with that, a study was conducted on officers in the Compliance Division, Royal Malaysian Customs Department (RMCD), to assess the effect of internal factors, namely audit case selection, auditor competence, and management support, on the effectiveness of tax audits. This study is quantitative in nature and uses an online questionnaire as a research instrument. Only senior customs officers are on duty as tax auditors in eight selected states in Peninsular Malaysia selected as respondents. Based on the analysis of data from 139 respondents, the results of the study found that only the selection of audit cases and management support had a significant and positive effect on the effectiveness of tax audits. However, the auditor competency does not have any effect on the effectiveness of tax audits in RMCD. The results of this study can empirically prove the influence of internal factors on the effectiveness of tax audits. In addition, the results of the study are relevant to RMCD, specifically as a guide for improving audit performance and tax revenue.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Norasmah, Md Yusof
author_facet	Norasmah, Md Yusof
author_sort	Norasmah, Md Yusof
title	The effect of internal factors on tax audit effectiveness in the Royal Malaysian Customs Department (RMCD)
title_short	The effect of internal factors on tax audit effectiveness in the Royal Malaysian Customs Department (RMCD)
title_full	The effect of internal factors on tax audit effectiveness in the Royal Malaysian Customs Department (RMCD)
title_fullStr	The effect of internal factors on tax audit effectiveness in the Royal Malaysian Customs Department (RMCD)
title_full_unstemmed	The effect of internal factors on tax audit effectiveness in the Royal Malaysian Customs Department (RMCD)
title_sort	effect of internal factors on tax audit effectiveness in the royal malaysian customs department (rmcd)
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10749/1/s828703_01.pdf https://etd.uum.edu.my/10749/2/s828703_02.pdf
_version_	1783729423445393408

The effect of internal factors on tax audit effectiveness in the Royal Malaysian Customs Department (RMCD)

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