The personal characteristics that influence tax auditors' conciliatory style: an empirical study

• Main Authors: Zarifah Syahirah Nordin, Izlawanie Muhammad, Kalsom Abd. Wahab, Nor Asiah Yaakub
• Format: Article
• Language: English
• Published: Universita Putra Malaysia 2018
• Subjects: Conciliatory style, dispute resolution, enforcement regulatory style, Inland Revenue Board of Malaysia, personal characteristics, tax auditors
• Online Access: http://ddms.usim.edu.my:80/jspui/handle/123456789/15922
• Institution: Universiti Sains Islam Malaysia

ABSTRACT The way a tax auditor deals with taxpayers can give an impact on audit settlement outcomes. Qualitative studies show that tax auditors often use the conciliatory style as a strategy to resolve disputes because it expedites audit settlement and promotes longterm compliance. However, ther...