Determinants of efficetiveness of tax enforcement on aggressive tax planning cases in Malaysia

Aggressive tax planning (ATP) might be the hidden agenda between tax avoidance and tax evasion. Tax evasion is not a victimless crime as it affects the tax collection and contributes to tax loss, which in turn affects social and economic equity. It was reported that few affected countries have respo...

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Main Author:	Sedek, Jema’ah
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9748/1/s825137_01.pdf https://etd.uum.edu.my/9748/2/s825137_02.pdf https://etd.uum.edu.my/9748/3/s825137_references.docx
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id	my-uum-etd.9748
record_format	uketd_dc
spelling	my-uum-etd.97482024-03-17T06:27:03Z Determinants of efficetiveness of tax enforcement on aggressive tax planning cases in Malaysia 2020 Sedek, Jema’ah Bidin, Zainol Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Aggressive tax planning (ATP) might be the hidden agenda between tax avoidance and tax evasion. Tax evasion is not a victimless crime as it affects the tax collection and contributes to tax loss, which in turn affects social and economic equity. It was reported that few affected countries have responded via measures of enforcement taken as ATP gives risk to their tax base and tax loss. Malaysia has just started combatting aggressive tax planning scheme since 2016 and gives no turning back in fighting ATP schemes. This study investigated on the determinants of effectiveness of tax enforcement on ATP in Malaysia from the perspective of Inland Revenue Board of Malaysia (IRBM), by examining the complexity of tax laws, complexity of ATP schemes, professional proficiency of officers (knowledge and skill) and the tax enforcement strategy by IRBM. This study is of significance especially to IRBM to ascertain whether the current tax enforcement mechanism is sufficient, efficient, and proficient in curbing the ATP schemes in Malaysia which will also contribute the impact towards tax compliance in Malaysia. This study adopted the quantitative research where it employed primary data from survey questionnaires involving 119 respondents from IRBM audit and investigation officers who are responsible on ATP cases in Special Task Department and Large Taxpayer Branch at Jalan Duta, Kuala Lumpur. The data was analysed using Statistical Package for Social Sciences (SPSS) which involved the descriptive, reliability, factor, correlation, and regression analysis. The findings of the current study showed that effective tax enforcement on ATP cases in Malaysia was strongly influenced by tax enforcement strategy, complexity of ATP schemes and professional proficiency (knowledge and skill) of the investigation and audit officers. However, complexity of tax laws does not have a significant relationship with the effective tax enforcement on ATP cases in Malaysia. 2020 Thesis https://etd.uum.edu.my/9748/ https://etd.uum.edu.my/9748/1/s825137_01.pdf text eng public https://etd.uum.edu.my/9748/2/s825137_02.pdf text eng public https://etd.uum.edu.my/9748/3/s825137_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Bidin, Zainol
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Sedek, Jema’ah Determinants of efficetiveness of tax enforcement on aggressive tax planning cases in Malaysia
description	Aggressive tax planning (ATP) might be the hidden agenda between tax avoidance and tax evasion. Tax evasion is not a victimless crime as it affects the tax collection and contributes to tax loss, which in turn affects social and economic equity. It was reported that few affected countries have responded via measures of enforcement taken as ATP gives risk to their tax base and tax loss. Malaysia has just started combatting aggressive tax planning scheme since 2016 and gives no turning back in fighting ATP schemes. This study investigated on the determinants of effectiveness of tax enforcement on ATP in Malaysia from the perspective of Inland Revenue Board of Malaysia (IRBM), by examining the complexity of tax laws, complexity of ATP schemes, professional proficiency of officers (knowledge and skill) and the tax enforcement strategy by IRBM. This study is of significance especially to IRBM to ascertain whether the current tax enforcement mechanism is sufficient, efficient, and proficient in curbing the ATP schemes in Malaysia which will also contribute the impact towards tax compliance in Malaysia. This study adopted the quantitative research where it employed primary data from survey questionnaires involving 119 respondents from IRBM audit and investigation officers who are responsible on ATP cases in Special Task Department and Large Taxpayer Branch at Jalan Duta, Kuala Lumpur. The data was analysed using Statistical Package for Social Sciences (SPSS) which involved the descriptive, reliability, factor, correlation, and regression analysis. The findings of the current study showed that effective tax enforcement on ATP cases in Malaysia was strongly influenced by tax enforcement strategy, complexity of ATP schemes and professional proficiency (knowledge and skill) of the investigation and audit officers. However, complexity of tax laws does not have a significant relationship with the effective tax enforcement on ATP cases in Malaysia.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Sedek, Jema’ah
author_facet	Sedek, Jema’ah
author_sort	Sedek, Jema’ah
title	Determinants of efficetiveness of tax enforcement on aggressive tax planning cases in Malaysia
title_short	Determinants of efficetiveness of tax enforcement on aggressive tax planning cases in Malaysia
title_full	Determinants of efficetiveness of tax enforcement on aggressive tax planning cases in Malaysia
title_fullStr	Determinants of efficetiveness of tax enforcement on aggressive tax planning cases in Malaysia
title_full_unstemmed	Determinants of efficetiveness of tax enforcement on aggressive tax planning cases in Malaysia
title_sort	determinants of efficetiveness of tax enforcement on aggressive tax planning cases 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/9748/1/s825137_01.pdf https://etd.uum.edu.my/9748/2/s825137_02.pdf https://etd.uum.edu.my/9748/3/s825137_references.docx
_version_	1794023769474334720

Determinants of efficetiveness of tax enforcement on aggressive tax planning cases in Malaysia

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