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Determinants of field tax auditors' productivity: a case of inland revenue board of Malaysia Klang Valley tax auditors

Sabin @ Saplin, Samitah (2019) Determinants of field tax auditors' productivity: a case of inland revenue board of Malaysia Klang Valley tax auditors. Doctoral thesis, Universiti Utara Malaysia.

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The significant variation of productivity among field tax auditors of company taxpayers (FTACs) can be reduced by deploying the most productive officer to the field audit for the company; whereby indirectly the audit coverage can be enhanced.
Accordingly, higher audit coverage is expected to enhance tax compliance. Presently, the Inland Revenue Board of Malaysia (IRBM) has not yet implemented a systematic method in deploying officers to the field tax audit unit throughout
Malaysia. Hence, the result can also be used as a reference in designing future human development programmes in the IRBM. This research examines the determinants of the productivity of FTAC in the IRBM. Several variables were identified and broadly classified into human capital talents, demographic characteristics, religiosity, motivation, job satisfaction and happiness. Data were analyzed via the Multiple Regression analysis which were initially sourced from a survey. The total population for the study was 457 FTACs in Malaysia. A sample of 176 respondents was selected via purposive sampling techniques among FTACs who were serving in all IRBM’s
branches within Klang Valley. The research findings revealed that job satisfaction positively affects FTAC’s productivity, while age is an important determinant as older FTACs tend to be less productive. FTACs with science and applied science backgrounds, and those who have served longer in IRBM tend to be less productive. However, field auditors who have more than six years of auditing experience in the current job assignment are more productive. The findings provide enlightenment on the vital determinants of the FTACs that can be used as the basis for conducting further research. Besides, more attention to the question of why some variables are
not significant to the productivity of FTACs can be put forth.

Item Type: Thesis (Doctoral)
Supervisor : Abdul Aziz, Saliza and Md Idris, Kamil
Item ID: 8444
Uncontrolled Keywords: Productivity, religiosity, motivation, job satisfaction, happiness.
Subjects: H Social Sciences > HD Industries. Land use. Labor. > HD58.7 Organizational Behavior.
Divisions: Othman Yeop Abdullah Graduate School of Business
Date Deposited: 13 Jul 2021 08:16
Last Modified: 13 Jul 2021 08:26
Department: Othman Yeop Abdullah Graduate School of Business
Name: Abdul Aziz, Saliza and Md Idris, Kamil
URI: https://etd.uum.edu.my/id/eprint/8444

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