Improving the audit quality of the Inland Revenue Board Malaysia through action research

Audit quality is a critical element in the audit process to ensure that there is no taxpayer non-compliance with tax returns. However, the current audit quality of the Inland Revenue Board of Malaysia (IRBM), measured by additional tax assessment, case processing time, and achievement of each key pe...

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Main Author:	Zuriahati Zainal, Zainal
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HF Commerce. HJ Public Finance
Online Access:	https://etd.uum.edu.my/10790/1/Grant%20the%20permission_s900094.pdf https://etd.uum.edu.my/10790/2/s900094_01.pdf
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id	my-uum-etd.10790
record_format	uketd_dc
spelling	my-uum-etd.107902023-12-10T02:45:22Z Improving the audit quality of the Inland Revenue Board Malaysia through action research 2022 Zuriahati Zainal, Zainal Saad, Natrah Zainol Ariffin, Zaimah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF Commerce. HF5667 Professional Ethics. Auditors. HJ4771.6 Income Tax. Tax Returns. HJ Public Finance Audit quality is a critical element in the audit process to ensure that there is no taxpayer non-compliance with tax returns. However, the current audit quality of the Inland Revenue Board of Malaysia (IRBM), measured by additional tax assessment, case processing time, and achievement of each key performance indicator (KPI), still needs improvement. The purpose of this study is to improve the audit quality of IRBM audit officers through an action research process involving planning, acting, observing, and reflecting.This research executes secondary data, interviews, and observations through five major cycles: problem identification, systematic data collection, analysis and reflection, intervention, and evaluation. The process took 10 months from January to October 202. Based on the findings, five selected IRBM audit officers underwent one week of training and three months of coaching (acting), collecting participant feedback (observing), and reflecting on the feedback through further counseling and coaching. At the end of the cycle, all audit officers completed their aging cases within the specified completion period, which was three months. In practice, this study has shown that time training and continuous coaching can improve examination quality and competence in IRBM audit tasks. Therefore, it is recommended that both aspects should be introduced in all branches and made part of the IRBM policies. 2022 Thesis https://etd.uum.edu.my/10790/ https://etd.uum.edu.my/10790/1/Grant%20the%20permission_s900094.pdf text eng staffonly https://etd.uum.edu.my/10790/2/s900094_01.pdf text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Saad, Natrah Zainol Ariffin, Zaimah
topic	HF Commerce. HF Commerce. HF Commerce. HJ Public Finance
spellingShingle	HF Commerce. HF Commerce. HF Commerce. HJ Public Finance Zuriahati Zainal, Zainal Improving the audit quality of the Inland Revenue Board Malaysia through action research
description	Audit quality is a critical element in the audit process to ensure that there is no taxpayer non-compliance with tax returns. However, the current audit quality of the Inland Revenue Board of Malaysia (IRBM), measured by additional tax assessment, case processing time, and achievement of each key performance indicator (KPI), still needs improvement. The purpose of this study is to improve the audit quality of IRBM audit officers through an action research process involving planning, acting, observing, and reflecting.This research executes secondary data, interviews, and observations through five major cycles: problem identification, systematic data collection, analysis and reflection, intervention, and evaluation. The process took 10 months from January to October 202. Based on the findings, five selected IRBM audit officers underwent one week of training and three months of coaching (acting), collecting participant feedback (observing), and reflecting on the feedback through further counseling and coaching. At the end of the cycle, all audit officers completed their aging cases within the specified completion period, which was three months. In practice, this study has shown that time training and continuous coaching can improve examination quality and competence in IRBM audit tasks. Therefore, it is recommended that both aspects should be introduced in all branches and made part of the IRBM policies.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Zuriahati Zainal, Zainal
author_facet	Zuriahati Zainal, Zainal
author_sort	Zuriahati Zainal, Zainal
title	Improving the audit quality of the Inland Revenue Board Malaysia through action research
title_short	Improving the audit quality of the Inland Revenue Board Malaysia through action research
title_full	Improving the audit quality of the Inland Revenue Board Malaysia through action research
title_fullStr	Improving the audit quality of the Inland Revenue Board Malaysia through action research
title_full_unstemmed	Improving the audit quality of the Inland Revenue Board Malaysia through action research
title_sort	improving the audit quality of the inland revenue board malaysia through action research
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2022
url	https://etd.uum.edu.my/10790/1/Grant%20the%20permission_s900094.pdf https://etd.uum.edu.my/10790/2/s900094_01.pdf
_version_	1794023751589822464

Improving the audit quality of the Inland Revenue Board Malaysia through action research

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