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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Main Author:	Md Suid, Mohd Syuhairy
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HJ4771.6 Income Tax Tax Returns.
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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id	my-uum-etd.9708
record_format	uketd_dc
spelling	my-uum-etd.97082022-08-04T07:30:20Z Determinants of the critical factors of tax audit readiness towards online retailers among IRB officers in Malaysia 2020 Md Suid, Mohd Syuhairy Ibrahim, Marhaiza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. 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. 2020 Thesis https://etd.uum.edu.my/9708/ https://etd.uum.edu.my/9708/1/s825142_01.pdf text eng public https://etd.uum.edu.my/9708/2/s825142_02.pdf text eng public https://etd.uum.edu.my/9708/3/s825142_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Ibrahim, Marhaiza
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Md Suid, Mohd Syuhairy Determinants of the critical factors of tax audit readiness towards online retailers among IRB officers in Malaysia
description	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.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Md Suid, Mohd Syuhairy
author_facet	Md Suid, Mohd Syuhairy
author_sort	Md Suid, Mohd Syuhairy
title	Determinants of the critical factors of tax audit readiness towards online retailers among IRB officers in Malaysia
title_short	Determinants of the critical factors of tax audit readiness towards online retailers among IRB officers in Malaysia
title_full	Determinants of the critical factors of tax audit readiness towards online retailers among IRB officers in Malaysia
title_fullStr	Determinants of the critical factors of tax audit readiness towards online retailers among IRB officers in Malaysia
title_full_unstemmed	Determinants of the critical factors of tax audit readiness towards online retailers among IRB officers in Malaysia
title_sort	determinants of the critical factors of tax audit readiness towards online retailers among irb officers in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	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
_version_	1747828655237627904

Determinants of the critical factors of tax audit readiness towards online retailers among IRB officers in Malaysia

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