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....
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my-usim-ddms-12698 |
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uketd_dc |
| institution |
Universiti Sains Islam Malaysia |
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USIM Institutional Repository |
| language |
en_US |
| advisor |
Karmila Hanim Kamil |
| description |
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. |
| format |
Thesis |
| author |
Rohayu Binti Mohammad |
| spellingShingle |
Rohayu Binti Mohammad Determinants of tax audit efficiency in Royal Malaysian Customs Department (RMCD) |
| author_facet |
Rohayu Binti Mohammad |
| author_sort |
Rohayu Binti Mohammad |
| title |
Determinants of tax audit efficiency in Royal Malaysian Customs Department (RMCD) |
| title_short |
Determinants of tax audit efficiency in Royal Malaysian Customs Department (RMCD) |
| title_full |
Determinants of tax audit efficiency in Royal Malaysian Customs Department (RMCD) |
| title_fullStr |
Determinants of tax audit efficiency in Royal Malaysian Customs Department (RMCD) |
| title_full_unstemmed |
Determinants of tax audit efficiency in Royal Malaysian Customs Department (RMCD) |
| title_sort |
determinants of tax audit efficiency in royal malaysian customs department (rmcd) |
| granting_institution |
Universiti Sains Islam Malaysia |
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1812444803738107904 |
| spelling |
my-usim-ddms-126982024-06-11T18:02:01Z Determinants of tax audit efficiency in Royal Malaysian Customs Department (RMCD) Rohayu Binti Mohammad Karmila Hanim Kamil 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. Universiti Sains Islam Malaysia 2021-04 Thesis en_US https://oarep.usim.edu.my/handle/123456789/12698 https://oarep.usim.edu.my/bitstreams/06d09444-4227-46d6-b69f-6530248bca32/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/bbcaa837-11e8-467f-8843-419e1d7545a8/download 3d34cd826397306b8ab60e8600faba07 https://oarep.usim.edu.my/bitstreams/95627096-2b6c-4e93-ba77-c61af7ded2b5/download 12e7cf4be25026fe4d1ed3ec4c252bfa https://oarep.usim.edu.my/bitstreams/8d14ac65-6fc4-45ee-9608-af5469b57609/download fce9a8b20e2b8294161afce3aac49c5c https://oarep.usim.edu.my/bitstreams/3a26ee8c-d204-42e2-999c-19c2089e3e7d/download ab3250057bcbf1892f3cf00c06075207 https://oarep.usim.edu.my/bitstreams/5ccc6dfe-5bef-4d24-88b8-ca1cd200eb94/download 80c171011e8eef8dbec5c2cf844aa223 https://oarep.usim.edu.my/bitstreams/97a08c4b-3e8a-4a43-b016-904fe6bee127/download 20e9ae78d416d8dac3ccdc60fe4581c4 https://oarep.usim.edu.my/bitstreams/16566ba5-b159-45e1-83b3-c45efe8147b4/download 66decbd6a89531aacc791a81cd722262 https://oarep.usim.edu.my/bitstreams/45bfeb4c-c81c-43e9-950a-7849f71cae70/download 2dd3201d98888c3bf319a596803cfc70 https://oarep.usim.edu.my/bitstreams/89383db6-4f8b-43cb-8930-63c6b5dedeb7/download b086a3a26367409bbd85d10c2c66bb2e https://oarep.usim.edu.my/bitstreams/74b29e1a-b33a-4978-9177-18e9bb6389ec/download 3cefb261829ae74b1216123225655942 https://oarep.usim.edu.my/bitstreams/cd877c30-603d-41aa-ad4c-21d042d7b3f2/download 45f6be7e97ec6bd845d3e9231f6d1543 https://oarep.usim.edu.my/bitstreams/30193327-71ae-4045-9746-052d989b40b0/download 1966472fbc340da2f36d5218c3c54bfa https://oarep.usim.edu.my/bitstreams/c65832a7-bf36-4749-baea-a8a5a423cf21/download eb1cf246dc5f2a78a080bd8639a8b724 https://oarep.usim.edu.my/bitstreams/4eec93b7-61c5-4428-b47e-48be66c81ce0/download e7256dbf0eb6aecebb2dca9cd00f3299 https://oarep.usim.edu.my/bitstreams/b7e7d77e-c5ab-4337-bc1e-5e1fdfdce2f8/download 5bb015d505a48b4588169f20fcc43ad4 https://oarep.usim.edu.my/bitstreams/6524afba-bd45-446a-9f59-6745df46f8ac/download 15a8d231067108cd4bf871da1813951a https://oarep.usim.edu.my/bitstreams/df4489d6-cb86-48cd-b337-ad5764ba7833/download d12b57cd141e946c21d55b75edcbc7a9 https://oarep.usim.edu.my/bitstreams/d8a785b3-661f-43bc-85a0-864712594bba/download ead55d95486ae56d717be2efc3cef481 |