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University of Malaya

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Full-Text Articles in Taxation

Ownership Structure And Corporate Tax Avoidance In Malaysia: The Moderating Role Of Multinational Corporation Status, Tan Shu Qi Feb 2026

Ownership Structure And Corporate Tax Avoidance In Malaysia: The Moderating Role Of Multinational Corporation Status, Tan Shu Qi

Student Works (2020-2029)

This study examines the relationship between ownership structure and corporate tax avoidance among Malaysian publicly listed firms, with particular emphasis on the moderating role of multinational corporation (MNC) status. Drawing on agency theory, the study investigates how three ownership types government ownership, managerial ownership, and institutional ownership influence firms’ tax avoidance behaviour. Using a quantitative research design, the study analyses panel data from 885 non-financial companies listed on Bursa Malaysia’s Main Market over the post-COVID-19 period from 2021 to 2023. Tax avoidance is proxied using adjusted effective tax rates (ETRadjusted), and panel regression techniques are employed to test the hypothesised …

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Establishing Factors Affecting Tax Morale Of The Millennials In The Gig Economy, Farah Nabila Md Fadzil Nov 2020

Establishing Factors Affecting Tax Morale Of The Millennials In The Gig Economy, Farah Nabila Md Fadzil

Student Works (2020-2029)

The lack of clear conceptual framework and understanding of the tax morale in the gig economy is due to the contemporary literature being sparse. Considering the development of the gig economy, the purpose of this study is to provide insights on the factors affecting tax morale of those working in the gig economy. Data was then collected from millennials working in the gig economy through a questionnaire survey and analysed using second generation multivariate analysis, known as PLS-SEM. Taking into account self-efficacy and social cognitive theory as theoretical foundation, the findings reveal that while the extent of the dependency on …

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The Determinants Of Tax Non-Compliance: Evidence From Malaysia, Gul Zaman Khan Azman Jan 2020

The Determinants Of Tax Non-Compliance: Evidence From Malaysia, Gul Zaman Khan Azman

Student Works (2020-2029)

Tax non-compliance is an act of disobeying the tax laws provided by the legislation either intentionally or unintentionally. The objective of this study is to examine the relationship of four independent variables; tax knowledge, ethics, government quality and change in government to the dependent variable; tax non-compliance. The research framework of this study is developed based on five variables and employed theory of planned behavior. Four hypotheses are tested based on the research framework. The research instrument of this study is structured questionnaire. The questionnaires are distributed to taxpayers in Klang Valley. A total of 415 samples were collected from …

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Determinants Of Corporate Share Buybacks : The Malaysian Experience., Nura Lina Md Elias Jun 2010

Determinants Of Corporate Share Buybacks : The Malaysian Experience., Nura Lina Md Elias

Student Works (2010-2019)

This paper seeks to examine the impact of identified financial variables on the decision of the firm to repurchase. Both repurchase and non-repurchase firms are considered in this study. Thus, the determinants of corporate share buybacks is the result from the real motives of share buybacks itself together with additional comparison in terms of financial characteristics of repurchase and non-repurchase firms. The study investigate the determinants of share buybacks based on developed hypothesis of information signalling hypothesis, optimal leverage ratio hypothesis, free cash flow hypothesis and take-over deterrence hypothesis. The most important explanation comes from variables associated with optimal ratio …

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Acceptance Of Electronic Tax Filing : A Study Of Malaysian Taxpayers Adoption Intentions., Nor Haida Abdul Hamid Jun 2010

Acceptance Of Electronic Tax Filing : A Study Of Malaysian Taxpayers Adoption Intentions., Nor Haida Abdul Hamid

Student Works (2010-2019)

E-government plays an increasingly dominant role in efforts to foster effective and efficient delivery service enabling the government to become more responsive to its citizens needs. However, the successful implementation of egovernment is contingent upon understanding factors affecting citizens’ adoption intentions. This study emulates the research by Featherman and Pavlou (2003) that integrated perceived risk facets within the Technology Acceptance Model. IRB’s e-filing system, one of Malaysia’s most important e-government initiatives was used to explore users’ risk perceptions of e-government and the factors affecting their adoption intentions. A survey questionnaire was administered to registered individual taxpayers at IRB offices in …

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Acceptance Of E-Payment For Tax Purposes In Malaysia., Nor Aizah Sumedi Jun 2010

Acceptance Of E-Payment For Tax Purposes In Malaysia., Nor Aizah Sumedi

Student Works (2010-2019)

Many studies have been done on the on acceptance of e-filing to amongst taxpayers. One of it carried out by Fu, Farn and Chao (2005) that conducted a survey in China. However, not many studies focus on tax e-payment yet. Therefore, this study is done in order to really examine and investigate in the real world, how is the acceptance of Malaysian taxpayers in using e-payment, especially in paying their tax liability. The main objective of the study is first is to compare the criteria of both manual and electronic taxpayers towards the usage of e-payment method in paying their …

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Income Tax Preparation System, Seng Lip Ku Feb 2001

Income Tax Preparation System, Seng Lip Ku

Student Works (2000-2009)

Final year thesis is one of major requirements to fulfill Bachelor Degree in Computer Science at University Malaya, We need to develop a system alone or in one group from beginning stage of literature survey until the system was delivered. I had been chosen to develop a system so call income tax preparation system, which require assisting taxpayers to prepare the return forms and furnish estimate of the tax payable for the year of assessment. At the same time calculate tax to be pay to Lembaga Hasil Dalam Negeri Malaysia (LHDN) by monthly payments. The system will be developed for …

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Examining The Role Of Increased Penalties On Tax Advisers In Improving Tax Compliance Under The Self-Assessment System, K. Sandra Segaran Karuppiah Jan 2001

Examining The Role Of Increased Penalties On Tax Advisers In Improving Tax Compliance Under The Self-Assessment System, K. Sandra Segaran Karuppiah

Student Works (2000-2009)

This study is motivated by a recent amendment to the Income Tax Act, 1967 as part of the tax reform under the Self-Assessment System. Section 114 (1A) now imposes criminal sanctions against those who are negligent in advising and assisting in income tax returns which result in an understatement of tax liability if they do not exercise reasonable care. This study empirically examines the perception of tax agents on the introduction of section 114 (1A) in relation to their understanding and perception of the concept of reasonable care. It further examines perceptions with regards to the fairness of this provision; …

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