Tax complexities in the Malaysian corporate tax system: minimise to maximise

Purpose – This paper aims to examine areas of tax difficulties encountered by corporate taxpayers in complying with tax obligations under the self-assessment system. Design/methodology/approach – A two-phase exploratory mixed methods approach was employed. The first phase involves eight focus gro...

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Main Author:	Isa, Khadijah
Format:	Article
Language:	English English
Published:	Emerald Group Publishing Limited 2014
Subjects:	HJ2240 Revenue. Taxation
Online Access:	http://irep.iium.edu.my/41383/ http://irep.iium.edu.my/41383/ http://irep.iium.edu.my/41383/ http://irep.iium.edu.my/41383/1/Isa_2014.pdf http://irep.iium.edu.my/41383/5/41383_Tax_complexities_Scopus.pdf

id	iium-41383
recordtype	eprints
spelling	iium-413832016-05-24T10:04:41Z http://irep.iium.edu.my/41383/ Tax complexities in the Malaysian corporate tax system: minimise to maximise Isa, Khadijah HJ2240 Revenue. Taxation Purpose – This paper aims to examine areas of tax difficulties encountered by corporate taxpayers in complying with tax obligations under the self-assessment system. Design/methodology/approach – A two-phase exploratory mixed methods approach was employed. The first phase involves eight focus group interviews with 60 tax auditors from the Inland Revenue Board of Malaysia (IRBM) and the second phase adopts a mixed-mode survey among selected Malaysian corporate taxpayers. Thematic analysis and descriptive and inferential analysis were used to examine the qualitative and quantitative data in achieving the objective. Findings – Three dimensions of tax complexity encountered by corporate taxpayers were tax computations, record keeping and tax ambiguity. The first two complexity dimensions were faced largely by smaller companies. On the other hand, the least difficult tax-related areas were dealing with tax agents, submitting tax returns within the given time and dealing with the tax authority. Practical implications – In a tax policy context, this study enables international tax authorities in general, and Malaysian tax authority in particular, to have greater confidence in developing and administering tax laws and policies to maintain and/or increase the overall level of corporate tax compliance. Originality/value – Unlike prior studies that mainly used individual taxpayers or students as research participants, this study employed corporate tax auditors from the tax authority and corporate tax officers. Tax auditors and corporate taxpayers provide invaluable insights into the possible determinants of compliance variables. These insights are based on their practical experience in handling corporate tax audits and managing corporate tax matters, respectively. Emerald Group Publishing Limited 2014 Article PeerReviewed application/pdf en http://irep.iium.edu.my/41383/1/Isa_2014.pdf application/pdf en http://irep.iium.edu.my/41383/5/41383_Tax_complexities_Scopus.pdf Isa, Khadijah (2014) Tax complexities in the Malaysian corporate tax system: minimise to maximise. International Journal of Law and Management, 56 (1). pp. 50-56. ISSN 1754-243x http:/www.emeraldinsight.com/1754-243X.htm DOI 10.1108/IJLMA-08-2013-0036
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HJ2240 Revenue. Taxation
spellingShingle	HJ2240 Revenue. Taxation Isa, Khadijah Tax complexities in the Malaysian corporate tax system: minimise to maximise
description	Purpose – This paper aims to examine areas of tax difficulties encountered by corporate taxpayers in complying with tax obligations under the self-assessment system. Design/methodology/approach – A two-phase exploratory mixed methods approach was employed. The first phase involves eight focus group interviews with 60 tax auditors from the Inland Revenue Board of Malaysia (IRBM) and the second phase adopts a mixed-mode survey among selected Malaysian corporate taxpayers. Thematic analysis and descriptive and inferential analysis were used to examine the qualitative and quantitative data in achieving the objective. Findings – Three dimensions of tax complexity encountered by corporate taxpayers were tax computations, record keeping and tax ambiguity. The first two complexity dimensions were faced largely by smaller companies. On the other hand, the least difficult tax-related areas were dealing with tax agents, submitting tax returns within the given time and dealing with the tax authority. Practical implications – In a tax policy context, this study enables international tax authorities in general, and Malaysian tax authority in particular, to have greater confidence in developing and administering tax laws and policies to maintain and/or increase the overall level of corporate tax compliance. Originality/value – Unlike prior studies that mainly used individual taxpayers or students as research participants, this study employed corporate tax auditors from the tax authority and corporate tax officers. Tax auditors and corporate taxpayers provide invaluable insights into the possible determinants of compliance variables. These insights are based on their practical experience in handling corporate tax audits and managing corporate tax matters, respectively.
format	Article
author	Isa, Khadijah
author_facet	Isa, Khadijah
author_sort	Isa, Khadijah
title	Tax complexities in the Malaysian corporate tax system: minimise to maximise
title_short	Tax complexities in the Malaysian corporate tax system: minimise to maximise
title_full	Tax complexities in the Malaysian corporate tax system: minimise to maximise
title_fullStr	Tax complexities in the Malaysian corporate tax system: minimise to maximise
title_full_unstemmed	Tax complexities in the Malaysian corporate tax system: minimise to maximise
title_sort	tax complexities in the malaysian corporate tax system: minimise to maximise
publisher	Emerald Group Publishing Limited
publishDate	2014
url	http://irep.iium.edu.my/41383/ http://irep.iium.edu.my/41383/ http://irep.iium.edu.my/41383/ http://irep.iium.edu.my/41383/1/Isa_2014.pdf http://irep.iium.edu.my/41383/5/41383_Tax_complexities_Scopus.pdf
first_indexed	2023-09-18T20:59:16Z
last_indexed	2023-09-18T20:59:16Z
_version_	1777410513699864576

Tax complexities in the Malaysian corporate tax system: minimise to maximise

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