Determinants of field tax auditors' productivity: a case of inland revenue board of Malaysia Klang Valley tax auditors

The significant variation of productivity among field tax auditors of company taxpayers (FTACs) can be reduced by deploying the most productive officer to the field audit for the company; whereby indirectly the audit coverage can be enhanced. Accordingly, higher audit coverage is expected to enhanc...

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Main Author:	Sabin @ Saplin, Samitah
Format:	Thesis
Language:	eng eng aa
Published:	2019
Subjects:	HD58.7 Organizational Behavior.
Online Access:	https://etd.uum.edu.my/8444/1/Deposit%20Permission_s96222.pdf https://etd.uum.edu.my/8444/2/s96222_01.pdf https://etd.uum.edu.my/8444/3/s96222%20references.docx
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id	my-uum-etd.8444
record_format	uketd_dc
spelling	my-uum-etd.84442021-07-13T08:26:07Z Determinants of field tax auditors' productivity: a case of inland revenue board of Malaysia Klang Valley tax auditors 2019 Sabin @ Saplin, Samitah Abdul Aziz, Saliza Md Idris, Kamil Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD58.7 Organizational Behavior. The significant variation of productivity among field tax auditors of company taxpayers (FTACs) can be reduced by deploying the most productive officer to the field audit for the company; whereby indirectly the audit coverage can be enhanced. Accordingly, higher audit coverage is expected to enhance tax compliance. Presently, the Inland Revenue Board of Malaysia (IRBM) has not yet implemented a systematic method in deploying officers to the field tax audit unit throughout Malaysia. Hence, the result can also be used as a reference in designing future human development programmes in the IRBM. This research examines the determinants of the productivity of FTAC in the IRBM. Several variables were identified and broadly classified into human capital talents, demographic characteristics, religiosity, motivation, job satisfaction and happiness. Data were analyzed via the Multiple Regression analysis which were initially sourced from a survey. The total population for the study was 457 FTACs in Malaysia. A sample of 176 respondents was selected via purposive sampling techniques among FTACs who were serving in all IRBM’s branches within Klang Valley. The research findings revealed that job satisfaction positively affects FTAC’s productivity, while age is an important determinant as older FTACs tend to be less productive. FTACs with science and applied science backgrounds, and those who have served longer in IRBM tend to be less productive. However, field auditors who have more than six years of auditing experience in the current job assignment are more productive. The findings provide enlightenment on the vital determinants of the FTACs that can be used as the basis for conducting further research. Besides, more attention to the question of why some variables are not significant to the productivity of FTACs can be put forth. 2019 Thesis https://etd.uum.edu.my/8444/ https://etd.uum.edu.my/8444/1/Deposit%20Permission_s96222.pdf text eng staffonly https://etd.uum.edu.my/8444/2/s96222_01.pdf text eng public https://etd.uum.edu.my/8444/3/s96222%20references.docx text aa public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng aa
advisor	Abdul Aziz, Saliza Md Idris, Kamil
topic	HD58.7 Organizational Behavior.
spellingShingle	HD58.7 Organizational Behavior. Sabin @ Saplin, Samitah Determinants of field tax auditors' productivity: a case of inland revenue board of Malaysia Klang Valley tax auditors
description	The significant variation of productivity among field tax auditors of company taxpayers (FTACs) can be reduced by deploying the most productive officer to the field audit for the company; whereby indirectly the audit coverage can be enhanced. Accordingly, higher audit coverage is expected to enhance tax compliance. Presently, the Inland Revenue Board of Malaysia (IRBM) has not yet implemented a systematic method in deploying officers to the field tax audit unit throughout Malaysia. Hence, the result can also be used as a reference in designing future human development programmes in the IRBM. This research examines the determinants of the productivity of FTAC in the IRBM. Several variables were identified and broadly classified into human capital talents, demographic characteristics, religiosity, motivation, job satisfaction and happiness. Data were analyzed via the Multiple Regression analysis which were initially sourced from a survey. The total population for the study was 457 FTACs in Malaysia. A sample of 176 respondents was selected via purposive sampling techniques among FTACs who were serving in all IRBM’s branches within Klang Valley. The research findings revealed that job satisfaction positively affects FTAC’s productivity, while age is an important determinant as older FTACs tend to be less productive. FTACs with science and applied science backgrounds, and those who have served longer in IRBM tend to be less productive. However, field auditors who have more than six years of auditing experience in the current job assignment are more productive. The findings provide enlightenment on the vital determinants of the FTACs that can be used as the basis for conducting further research. Besides, more attention to the question of why some variables are not significant to the productivity of FTACs can be put forth.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Sabin @ Saplin, Samitah
author_facet	Sabin @ Saplin, Samitah
author_sort	Sabin @ Saplin, Samitah
title	Determinants of field tax auditors' productivity: a case of inland revenue board of Malaysia Klang Valley tax auditors
title_short	Determinants of field tax auditors' productivity: a case of inland revenue board of Malaysia Klang Valley tax auditors
title_full	Determinants of field tax auditors' productivity: a case of inland revenue board of Malaysia Klang Valley tax auditors
title_fullStr	Determinants of field tax auditors' productivity: a case of inland revenue board of Malaysia Klang Valley tax auditors
title_full_unstemmed	Determinants of field tax auditors' productivity: a case of inland revenue board of Malaysia Klang Valley tax auditors
title_sort	determinants of field tax auditors' productivity: a case of inland revenue board of malaysia klang valley tax auditors
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2019
url	https://etd.uum.edu.my/8444/1/Deposit%20Permission_s96222.pdf https://etd.uum.edu.my/8444/2/s96222_01.pdf https://etd.uum.edu.my/8444/3/s96222%20references.docx
_version_	1747828394755620864

Determinants of field tax auditors' productivity: a case of inland revenue board of Malaysia Klang Valley tax auditors

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