Determinants of effective tax investigation: a case of the IRBM investigation branch in the northern region

According to the information provided by the Tax Operation Department, all investigation branches in Malaysia’s northern region performed substantially lower than other branches. Therefore, this study attempted to investigate the determinants of effective tax investigation among tax investigation of...

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Main Author:	Teoh, TingTing
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/10709/1/s829357_01.pdf https://etd.uum.edu.my/10709/2/s829357_02.pdf
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id	my-uum-etd.10709
record_format	uketd_dc
spelling	my-uum-etd.107092023-11-05T02:33:19Z Determinants of effective tax investigation: a case of the IRBM investigation branch in the northern region 2023 Teoh, TingTing Marimuthu, Munusamy College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. According to the information provided by the Tax Operation Department, all investigation branches in Malaysia’s northern region performed substantially lower than other branches. Therefore, this study attempted to investigate the determinants of effective tax investigation among tax investigation officers in IRBM Investigation Branch, especially those located in the northern region of Malaysia. A sample of 42 respondents was selected based on non-probability judgemental or purposive sampling techniques. The research findings revealed that tax knowledge and skills, tax enforcement strategy, and tax penalty had significant influences on effective tax investigation among IRBM’s investigation officers. Complex tax laws, on the other hand, had no significant impact on effective tax investigation, assuming that the majority of the investigation officers have worked in IRBM for more than ten years and possess sufficient knowledge to interpret complex tax laws. The results of multiple regression analysis also showed that 82.2% of the variance in the effective tax investigation could be accounted for by the independent variables examined. As a result, it was determined that the model used in this study is appropriate and capable of predicting the dependent variables. 2023 Thesis https://etd.uum.edu.my/10709/ https://etd.uum.edu.my/10709/1/s829357_01.pdf text eng 2026-04-30 staffonly https://etd.uum.edu.my/10709/2/s829357_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Marimuthu, Munusamy
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Teoh, TingTing Determinants of effective tax investigation: a case of the IRBM investigation branch in the northern region
description	According to the information provided by the Tax Operation Department, all investigation branches in Malaysia’s northern region performed substantially lower than other branches. Therefore, this study attempted to investigate the determinants of effective tax investigation among tax investigation officers in IRBM Investigation Branch, especially those located in the northern region of Malaysia. A sample of 42 respondents was selected based on non-probability judgemental or purposive sampling techniques. The research findings revealed that tax knowledge and skills, tax enforcement strategy, and tax penalty had significant influences on effective tax investigation among IRBM’s investigation officers. Complex tax laws, on the other hand, had no significant impact on effective tax investigation, assuming that the majority of the investigation officers have worked in IRBM for more than ten years and possess sufficient knowledge to interpret complex tax laws. The results of multiple regression analysis also showed that 82.2% of the variance in the effective tax investigation could be accounted for by the independent variables examined. As a result, it was determined that the model used in this study is appropriate and capable of predicting the dependent variables.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Teoh, TingTing
author_facet	Teoh, TingTing
author_sort	Teoh, TingTing
title	Determinants of effective tax investigation: a case of the IRBM investigation branch in the northern region
title_short	Determinants of effective tax investigation: a case of the IRBM investigation branch in the northern region
title_full	Determinants of effective tax investigation: a case of the IRBM investigation branch in the northern region
title_fullStr	Determinants of effective tax investigation: a case of the IRBM investigation branch in the northern region
title_full_unstemmed	Determinants of effective tax investigation: a case of the IRBM investigation branch in the northern region
title_sort	determinants of effective tax investigation: a case of the irbm investigation branch in the northern region
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10709/1/s829357_01.pdf https://etd.uum.edu.my/10709/2/s829357_02.pdf
_version_	1783729408420347904

Determinants of effective tax investigation: a case of the IRBM investigation branch in the northern region

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