Tax malfeasance of high net-worth individuals in Malaysia: archival audited data and elite interviews / Rasyidah Che Rosli

The Luxembourg and Panama leaks reveal that tax malfeasance of high net-worth individuals (HNWIs) is a pervasive and universal problem. In Malaysia, financial scandal and domestic tax fraud cases have also surged significantly. However, published empirical research on tax malfeasance of HNWIs is sca...

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Main Author:	Che Rosli, Rasyidah
Format:	Book Section
Language:	English
Published:	Institute of Graduate Studies, UiTM 2017
Subjects:	Revenue. Taxation. Internal revenue
Online Access:	http://ir.uitm.edu.my/id/eprint/19933/ http://ir.uitm.edu.my/id/eprint/19933/1/ABS_RASYIDAH%20CHE%20ROSLI%20TDRA%20VOL%2012%20IGS%2017.pdf

id	uitm-19933
recordtype	eprints
spelling	uitm-199332018-06-11T02:55:45Z http://ir.uitm.edu.my/id/eprint/19933/ Tax malfeasance of high net-worth individuals in Malaysia: archival audited data and elite interviews / Rasyidah Che Rosli Che Rosli, Rasyidah Revenue. Taxation. Internal revenue The Luxembourg and Panama leaks reveal that tax malfeasance of high net-worth individuals (HNWIs) is a pervasive and universal problem. In Malaysia, financial scandal and domestic tax fraud cases have also surged significantly. However, published empirical research on tax malfeasance of HNWIs is scant. At the time of study, little is known about the determinants of tax malfeasance among HNWIs and how to improve tax compliance of HNWIs in Malaysia. This study aims to fill up a research void. The objectives of the study are (a) to analyse the profiles of Malaysian HNWIs who were caught to engage in tax malfeasance as a result of tax audits, (b) to examine if economic factors influence tax malfeasance among HNWIs, (c) to assess if non-compliance opportunity determinants influence tax malfeasance, (d) to investigate whether the involvement of tax professionals influence tax malfeasance among HNWIs, and (e) to examine if non-economic determinants play a role in tax malfeasance. This study has two stages. In Stage 1, archival data analysis method was employed. With written permission, the data of the 235 audited HNWIs that engaged in tax malfeasance from year 2009 to 2013 were obtained from the Inland Revenue Board of Malaysia (IRBM). Of the 235, 40 per cent of HNWIs were above 55 years old and a majority (89 per cent) were males and had multiple sources of income. A research model with five hypotheses was developed to examine the determinants of tax malfeasance among HNWIs. Institute of Graduate Studies, UiTM 2017 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/19933/1/ABS_RASYIDAH%20CHE%20ROSLI%20TDRA%20VOL%2012%20IGS%2017.pdf Che Rosli, Rasyidah (2017) Tax malfeasance of high net-worth individuals in Malaysia: archival audited data and elite interviews / Rasyidah Che Rosli. In: The Doctoral Research Abstracts. IGS Biannual Publication, 12 (12). Institute of Graduate Studies, UiTM, Shah Alam.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Revenue. Taxation. Internal revenue
spellingShingle	Revenue. Taxation. Internal revenue Che Rosli, Rasyidah Tax malfeasance of high net-worth individuals in Malaysia: archival audited data and elite interviews / Rasyidah Che Rosli
description	The Luxembourg and Panama leaks reveal that tax malfeasance of high net-worth individuals (HNWIs) is a pervasive and universal problem. In Malaysia, financial scandal and domestic tax fraud cases have also surged significantly. However, published empirical research on tax malfeasance of HNWIs is scant. At the time of study, little is known about the determinants of tax malfeasance among HNWIs and how to improve tax compliance of HNWIs in Malaysia. This study aims to fill up a research void. The objectives of the study are (a) to analyse the profiles of Malaysian HNWIs who were caught to engage in tax malfeasance as a result of tax audits, (b) to examine if economic factors influence tax malfeasance among HNWIs, (c) to assess if non-compliance opportunity determinants influence tax malfeasance, (d) to investigate whether the involvement of tax professionals influence tax malfeasance among HNWIs, and (e) to examine if non-economic determinants play a role in tax malfeasance. This study has two stages. In Stage 1, archival data analysis method was employed. With written permission, the data of the 235 audited HNWIs that engaged in tax malfeasance from year 2009 to 2013 were obtained from the Inland Revenue Board of Malaysia (IRBM). Of the 235, 40 per cent of HNWIs were above 55 years old and a majority (89 per cent) were males and had multiple sources of income. A research model with five hypotheses was developed to examine the determinants of tax malfeasance among HNWIs.
format	Book Section
author	Che Rosli, Rasyidah
author_facet	Che Rosli, Rasyidah
author_sort	Che Rosli, Rasyidah
title	Tax malfeasance of high net-worth individuals in Malaysia: archival audited data and elite interviews / Rasyidah Che Rosli
title_short	Tax malfeasance of high net-worth individuals in Malaysia: archival audited data and elite interviews / Rasyidah Che Rosli
title_full	Tax malfeasance of high net-worth individuals in Malaysia: archival audited data and elite interviews / Rasyidah Che Rosli
title_fullStr	Tax malfeasance of high net-worth individuals in Malaysia: archival audited data and elite interviews / Rasyidah Che Rosli
title_full_unstemmed	Tax malfeasance of high net-worth individuals in Malaysia: archival audited data and elite interviews / Rasyidah Che Rosli
title_sort	tax malfeasance of high net-worth individuals in malaysia: archival audited data and elite interviews / rasyidah che rosli
publisher	Institute of Graduate Studies, UiTM
publishDate	2017
url	http://ir.uitm.edu.my/id/eprint/19933/ http://ir.uitm.edu.my/id/eprint/19933/1/ABS_RASYIDAH%20CHE%20ROSLI%20TDRA%20VOL%2012%20IGS%2017.pdf
first_indexed	2023-09-18T23:03:36Z
last_indexed	2023-09-18T23:03:36Z
_version_	1777418336230965248

Tax malfeasance of high net-worth individuals in Malaysia: archival audited data and elite interviews / Rasyidah Che Rosli

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