Determinants of tax audit efficiency in Royal Malaysian Customs Department (RMCD)
This research was conducted to explore the determinants of tax audit efficiency in the Royal Malaysian Customs Department (RMCD) environment. Data collection through a structured survey questionnaire was employed to gather information from a sample of 173 tax auditors in Compliance Division of RMCD....
Saved in:
| Summary: | This research was conducted to explore the determinants of tax audit efficiency in the Royal Malaysian Customs Department (RMCD) environment. Data collection through a structured survey questionnaire was employed to gather information from a sample of 173 tax auditors in Compliance Division of RMCD. The distributed questionnaires consist of five sections which cover respondent's demographic data, characteristics of the RMCD's tax auditors, clients' attributes (auditees), organizational management of RMCD and tax auditor’s efficiency in RMCD components. Multiple regression analysis was employed to examine the efficiency of tax auditors towards the determinants, which categorized into three different groups: Royal Malaysian Customs Department's (RMCD) tax auditors, the auditees, and the management of RMCD. Three hypotheses were tested in this research and found that only the characteristics of tax auditors and organizational management of tax authority were significant to tax auditors' efficiency. Attributes of auditees on the other hand, were not significant to the tax auditors' efficiency. Based on the findings, RMCD is suggested to provide more attention to the critical factors that lead to their tax auditors' efficiency. The management of RMCD could focus more on providing motivational seminars and training, and the availability of audit resources should always be ready for tax auditors. Additionally, accessible tax information system also could serve as the crucial audit resources for tax auditors to perform tax audit. Hence, a more integrated system is seemed to be helpful to increase the performance and efficiency of tax auditors in the auditing process, while maximising the risk management systems in RMCD. |
|---|