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Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system


Abdul Manaf, Nor Aziah and Mat Udin, Noraza and Ishak, Zuaini (2013) Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system. Journal of Governance and Development, 9. pp. 1-13. ISSN 2289-4756

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Abstract

This article examines tax professionals’ perceptions toward services provided by the tax authority, i.e. Inland Revenue Board Malaysia (IRBM).Using a survey questionnaire, the views of the tax professionals on twelve aspects of the IRBM services were analysed. E-filing system is perceived to be the most efficient service provided by the IRBM while the least efficient service is related to bureaucracy.Comments from tax professionals offer rooms for collaboration with the IRBM in improving the IRBM services specifically related to different environment faced by tax professionals in completing their daily tasks.It is hoped that this study also leads to increase understanding between tax professionals and the IRBM.

Item Type: Article
Uncontrolled Keywords: tax professionals’ perceptions, tax authority, the Malaysian tax administrative system
Subjects: H Social Sciences > HJ Public Finance
Divisions: College of Law, Government and International Studies
Depositing User: Prof. Madya Dr. Nor Aziah Abd Manaf
Date Deposited: 19 Aug 2014 02:50
Last Modified: 19 Aug 2014 02:50
URI: http://repo.uum.edu.my/id/eprint/11879

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