Ways of seeking tax knowledge and its impact on tax personnel competency

It is the expectation of stakeholders that tax authorities should be highly competent in order to provide effective compliance strategies, better delivery of services and assuring an increase in tax collection. However, the statistic of the Inland Revenue Board of Malaysia (IRBM) Tax Operation Depar...

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Main Author:	Faizahtul Salwa, Othman
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HD58.9 Organizational Effectiveness. HF5546-5548.6 Office Management
Online Access:	https://etd.uum.edu.my/10760/1/s821442_01.pdf https://etd.uum.edu.my/10760/2/s821442_02.pdf
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id	my-uum-etd.10760
record_format	uketd_dc
spelling	my-uum-etd.107602023-11-26T02:52:45Z Ways of seeking tax knowledge and its impact on tax personnel competency 2022 Faizahtul Salwa, Othman Mat Udin, Noraza Abdul Rahman, Rusniza College of Business (COB) College of Business HD58.9 Organizational Effectiveness. HF5546-5548.6 Office Management It is the expectation of stakeholders that tax authorities should be highly competent in order to provide effective compliance strategies, better delivery of services and assuring an increase in tax collection. However, the statistic of the Inland Revenue Board of Malaysia (IRBM) Tax Operation Department (2021) shows that the number of unresolved cases based on the year cases were assigned reported increasing trend over time which disturbed the tax collection and trigger the lack of competency among tax personnel in completing their tasks. The purpose of this study is to identify the ways of seeking tax knowledge among tax personnel and to examine the relationship between ways of seeking tax knowledge and IRBM tax personnel’s competency. Ninety-two usable survey questionnaires were collected from Large Taxpayer Branch of IRBM which were distributed to respondents through WhatsApp application and email and subsequently analysed using the Statistics Package of Social Science Version 27. This study reveals five ways of seeking tax knowledge among tax personnel which are tax recent updates, on the job training, additional references, tax website and academic qualification. Further, on job training has been found to have positive significant relationship with tax personnel competency. While, tax website has been found to have negative significant relationship with tax personnel competency; others were insignificant. The findings of this study provide new dimensions of tax knowledge seeking to improve tax personnel’s competency. This study recommends that tax personnel should attend on job training frequently in order to continuously improve their tax competency specifically in carrying out audit works. 2022 Thesis https://etd.uum.edu.my/10760/ https://etd.uum.edu.my/10760/1/s821442_01.pdf text eng 2025-01-01 staffonly https://etd.uum.edu.my/10760/2/s821442_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Mat Udin, Noraza Abdul Rahman, Rusniza
topic	HD58.9 Organizational Effectiveness. HF5546-5548.6 Office Management
spellingShingle	HD58.9 Organizational Effectiveness. HF5546-5548.6 Office Management Faizahtul Salwa, Othman Ways of seeking tax knowledge and its impact on tax personnel competency
description	It is the expectation of stakeholders that tax authorities should be highly competent in order to provide effective compliance strategies, better delivery of services and assuring an increase in tax collection. However, the statistic of the Inland Revenue Board of Malaysia (IRBM) Tax Operation Department (2021) shows that the number of unresolved cases based on the year cases were assigned reported increasing trend over time which disturbed the tax collection and trigger the lack of competency among tax personnel in completing their tasks. The purpose of this study is to identify the ways of seeking tax knowledge among tax personnel and to examine the relationship between ways of seeking tax knowledge and IRBM tax personnel’s competency. Ninety-two usable survey questionnaires were collected from Large Taxpayer Branch of IRBM which were distributed to respondents through WhatsApp application and email and subsequently analysed using the Statistics Package of Social Science Version 27. This study reveals five ways of seeking tax knowledge among tax personnel which are tax recent updates, on the job training, additional references, tax website and academic qualification. Further, on job training has been found to have positive significant relationship with tax personnel competency. While, tax website has been found to have negative significant relationship with tax personnel competency; others were insignificant. The findings of this study provide new dimensions of tax knowledge seeking to improve tax personnel’s competency. This study recommends that tax personnel should attend on job training frequently in order to continuously improve their tax competency specifically in carrying out audit works.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Faizahtul Salwa, Othman
author_facet	Faizahtul Salwa, Othman
author_sort	Faizahtul Salwa, Othman
title	Ways of seeking tax knowledge and its impact on tax personnel competency
title_short	Ways of seeking tax knowledge and its impact on tax personnel competency
title_full	Ways of seeking tax knowledge and its impact on tax personnel competency
title_fullStr	Ways of seeking tax knowledge and its impact on tax personnel competency
title_full_unstemmed	Ways of seeking tax knowledge and its impact on tax personnel competency
title_sort	ways of seeking tax knowledge and its impact on tax personnel competency
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2022
url	https://etd.uum.edu.my/10760/1/s821442_01.pdf https://etd.uum.edu.my/10760/2/s821442_02.pdf
_version_	1783729426305908736

Ways of seeking tax knowledge and its impact on tax personnel competency

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