Determinants of Effective Tax Investigation on Mule Account Among Investigation Officers in Inland Revenue Board Malaysia

This study aims to investigate the determinants of effective tax investigation on mule account. Money mules come in many forms, each with different goals and behaviours that require unique approaches to detect. Traditional transaction-monitoring solutions tend to identify mules only after the criti...

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Main Author:	Suthaji Nathan, Rajah Mohna
Format:	Thesis
Language:	eng eng
Published:	2024
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/11404/1/s831493_01.pdf https://etd.uum.edu.my/11404/2/s831493_02.pdf
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id	my-uum-etd.11404
record_format	uketd_dc
spelling	my-uum-etd.114042024-10-27T00:49:01Z Determinants of Effective Tax Investigation on Mule Account Among Investigation Officers in Inland Revenue Board Malaysia 2024 Suthaji Nathan, Rajah Mohna Bidin, Zainol College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. This study aims to investigate the determinants of effective tax investigation on mule account. Money mules come in many forms, each with different goals and behaviours that require unique approaches to detect. Traditional transaction-monitoring solutions tend to identify mules only after the critical moment of payment, wire, or transfer, making it challenging to prevent money laundering. The determinants of the effective tax investigation on mule account is important to identify the factors that will help identify the mule account operation and tax those who involve in this mule account. Using the questionnaire, 89 usable responses were collected from investigation officers among IRBM. The data were analysed using the SPSS package and Smart PLS. The study's multiple regression analysis found that financial data, tax knowledge, techniques & tools, collaboration between agencies, and training of investigation officers all have a positive impact on effective tax investigations. As a result, it is important for the IRBM organization to act on these findings and make the necessary improvements to ensure that investigation officers conduct effective tax investigations on mule accounts. 2024 Thesis https://etd.uum.edu.my/11404/ https://etd.uum.edu.my/11404/1/s831493_01.pdf text eng 2027-05-31 staffonly https://etd.uum.edu.my/11404/2/s831493_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bidin, Zainol
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Suthaji Nathan, Rajah Mohna Determinants of Effective Tax Investigation on Mule Account Among Investigation Officers in Inland Revenue Board Malaysia
description	This study aims to investigate the determinants of effective tax investigation on mule account. Money mules come in many forms, each with different goals and behaviours that require unique approaches to detect. Traditional transaction-monitoring solutions tend to identify mules only after the critical moment of payment, wire, or transfer, making it challenging to prevent money laundering. The determinants of the effective tax investigation on mule account is important to identify the factors that will help identify the mule account operation and tax those who involve in this mule account. Using the questionnaire, 89 usable responses were collected from investigation officers among IRBM. The data were analysed using the SPSS package and Smart PLS. The study's multiple regression analysis found that financial data, tax knowledge, techniques & tools, collaboration between agencies, and training of investigation officers all have a positive impact on effective tax investigations. As a result, it is important for the IRBM organization to act on these findings and make the necessary improvements to ensure that investigation officers conduct effective tax investigations on mule accounts.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Suthaji Nathan, Rajah Mohna
author_facet	Suthaji Nathan, Rajah Mohna
author_sort	Suthaji Nathan, Rajah Mohna
title	Determinants of Effective Tax Investigation on Mule Account Among Investigation Officers in Inland Revenue Board Malaysia
title_short	Determinants of Effective Tax Investigation on Mule Account Among Investigation Officers in Inland Revenue Board Malaysia
title_full	Determinants of Effective Tax Investigation on Mule Account Among Investigation Officers in Inland Revenue Board Malaysia
title_fullStr	Determinants of Effective Tax Investigation on Mule Account Among Investigation Officers in Inland Revenue Board Malaysia
title_full_unstemmed	Determinants of Effective Tax Investigation on Mule Account Among Investigation Officers in Inland Revenue Board Malaysia
title_sort	determinants of effective tax investigation on mule account among investigation officers in inland revenue board malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2024
url	https://etd.uum.edu.my/11404/1/s831493_01.pdf https://etd.uum.edu.my/11404/2/s831493_02.pdf
_version_	1818647170748776448

Determinants of Effective Tax Investigation on Mule Account Among Investigation Officers in Inland Revenue Board Malaysia

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