Factors Influencing the Duration of Tax Investigation Case Resolution in Malaysia: Perceptions of IRBM Investigation Officers

The framework for criminal investigation was enforced in January 2023. This change resulted in different procedures and key performance indicators (KPIs) for investigators compared to previous years. The investigative procedures are rather complex leading to investigations taking longer to complete...

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Main Author:	Norhariyanti, Kamarudin
Format:	Thesis
Language:	eng eng
Published:	2024
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/11388/1/s831491_01.pdf https://etd.uum.edu.my/11388/2/s831491_02.pdf
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id	my-uum-etd.11388
record_format	uketd_dc
spelling	my-uum-etd.113882024-10-27T00:35:02Z Factors Influencing the Duration of Tax Investigation Case Resolution in Malaysia: Perceptions of IRBM Investigation Officers 2024 Norhariyanti, Kamarudin Saad, Natrah College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. The framework for criminal investigation was enforced in January 2023. This change resulted in different procedures and key performance indicators (KPIs) for investigators compared to previous years. The investigative procedures are rather complex leading to investigations taking longer to complete compared to civil inquiries. The feedback from investigators regarding the time taken and factors causing delays in completing criminal investigation cases need to be considered to ensure that the Investigation Department of IRBM can establish appropriate KPIs for investigators. Hence, this study aims to investigate factors influencing the duration of settlement investigation cases by utilizing the framework of Economic Deterrent Theory. With an adopted questionnaire, 135 useable responses were collected from investigation officers among IRBM. Data were analysed using the SPSS package and Smart PLS. The study's multiple regression analysis found that officer competencies, training on enforcement strategy, and understanding of tax law have a significant negative impact on the duration of tax investigation case resolution. Conversely, firm size has a significant positive impact on case resolution duration. The study emphasizes that the most influential factor affecting case resolution duration is understanding tax law, followed by training on enforcement strategy and officer competencies. Firm size has a comparatively smaller impact. As a result, it is important for the IRBM to take action on these findings, such as prioritising training and education programs focused on enhancing investigators' understanding of tax law and providing training sessions to improve officers' proficiency in enforcement strategies to ensure that investigation officer can meet the required case resolution durations set by the Investigation Department of IRBM. 2024 Thesis https://etd.uum.edu.my/11388/ https://etd.uum.edu.my/11388/1/s831491_01.pdf text eng 2027-05-31 staffonly https://etd.uum.edu.my/11388/2/s831491_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Saad, Natrah
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Norhariyanti, Kamarudin Factors Influencing the Duration of Tax Investigation Case Resolution in Malaysia: Perceptions of IRBM Investigation Officers
description	The framework for criminal investigation was enforced in January 2023. This change resulted in different procedures and key performance indicators (KPIs) for investigators compared to previous years. The investigative procedures are rather complex leading to investigations taking longer to complete compared to civil inquiries. The feedback from investigators regarding the time taken and factors causing delays in completing criminal investigation cases need to be considered to ensure that the Investigation Department of IRBM can establish appropriate KPIs for investigators. Hence, this study aims to investigate factors influencing the duration of settlement investigation cases by utilizing the framework of Economic Deterrent Theory. With an adopted questionnaire, 135 useable responses were collected from investigation officers among IRBM. Data were analysed using the SPSS package and Smart PLS. The study's multiple regression analysis found that officer competencies, training on enforcement strategy, and understanding of tax law have a significant negative impact on the duration of tax investigation case resolution. Conversely, firm size has a significant positive impact on case resolution duration. The study emphasizes that the most influential factor affecting case resolution duration is understanding tax law, followed by training on enforcement strategy and officer competencies. Firm size has a comparatively smaller impact. As a result, it is important for the IRBM to take action on these findings, such as prioritising training and education programs focused on enhancing investigators' understanding of tax law and providing training sessions to improve officers' proficiency in enforcement strategies to ensure that investigation officer can meet the required case resolution durations set by the Investigation Department of IRBM.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Norhariyanti, Kamarudin
author_facet	Norhariyanti, Kamarudin
author_sort	Norhariyanti, Kamarudin
title	Factors Influencing the Duration of Tax Investigation Case Resolution in Malaysia: Perceptions of IRBM Investigation Officers
title_short	Factors Influencing the Duration of Tax Investigation Case Resolution in Malaysia: Perceptions of IRBM Investigation Officers
title_full	Factors Influencing the Duration of Tax Investigation Case Resolution in Malaysia: Perceptions of IRBM Investigation Officers
title_fullStr	Factors Influencing the Duration of Tax Investigation Case Resolution in Malaysia: Perceptions of IRBM Investigation Officers
title_full_unstemmed	Factors Influencing the Duration of Tax Investigation Case Resolution in Malaysia: Perceptions of IRBM Investigation Officers
title_sort	factors influencing the duration of tax investigation case resolution in malaysia: perceptions of irbm investigation officers
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2024
url	https://etd.uum.edu.my/11388/1/s831491_01.pdf https://etd.uum.edu.my/11388/2/s831491_02.pdf
_version_	1818647166925668352

Factors Influencing the Duration of Tax Investigation Case Resolution in Malaysia: Perceptions of IRBM Investigation Officers

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