Determinants of the critical factors of tax audit readiness towards online retailers among IRB officers in Malaysia
By the 21st century, the burst of internet-based innovation has formed a phenomenon that is a key pillar of growth in the world economy. The Internet has become a fast-paced connector and is changing the boundaries of the world to a lesser extent. This phenomenon provides an aspiration for industri...
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| Format: | Thesis |
| Language: | eng eng eng |
| Published: |
2020
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| Online Access: | https://etd.uum.edu.my/9708/1/s825142_01.pdf https://etd.uum.edu.my/9708/2/s825142_02.pdf https://etd.uum.edu.my/9708/3/s825142_references.docx |
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| Summary: | By the 21st century, the burst of internet-based innovation has formed a phenomenon that is a key pillar of growth in the world economy. The Internet has become a fast-paced connector and is changing the boundaries of the world to a lesser extent. This phenomenon
provides an aspiration for industrial drivers around the world to act quickly in exploring new opportunities that arise from such developments. The impact of these developments has created a more virtual-oriented modern economy known as digital economy. This huge opportunity in the digital economy sector has invited many participants from all over the world. This increase in the digital economy sector, in turn, has opened a new dimension in
the tax landscape as the existence of many cross-border transactions involving different countries in terms of tax, political, and socio-economic terms. The Inland Revenue Board of Malaysia (IRBM) is one of the implementing agencies related to tax affairs in Malaysia
which was also affected following the sharp development in the digital economy sector which also contributed to GDP in Malaysia. In this regard, a targeted study was conducted on 100 respondents consisting of relevant IRBM officers to assess the level of readiness of officers in facing the digital economy era. Evaluation is seen from the point of view of knowledge, tax audit knowledge, work experience and level of ability is significant in influencing the level of readiness of officers. Based on the feedback analysis received, it was found that only the level of knowledge and ability of employees shows that the readiness of officers in facing the era of digital economy. The results of the feedback also prove that the level of tax audit knowledge and work experience is not significant in assessing the level of readiness of IRBM officers. |
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