Ways of seeking tax knowledge and its impact on tax personnel competency

It is the expectation of stakeholders that tax authorities should be highly competent in order to provide effective compliance strategies, better delivery of services and assuring an increase in tax collection. However, the statistic of the Inland Revenue Board of Malaysia (IRBM) Tax Operation Depar...

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Main Author: Faizahtul Salwa, Othman
Format: Thesis
Language:English
English
Published: 2022
Subjects:
Online Access:https://etd.uum.edu.my/10760/1/s821442_01.pdf
https://etd.uum.edu.my/10760/2/s821442_02.pdf
https://etd.uum.edu.my/10760/
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Institution: Universiti Utara Malaysia
Language: English
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spelling my.uum.etd.107602023-11-26T02:52:45Z https://etd.uum.edu.my/10760/ Ways of seeking tax knowledge and its impact on tax personnel competency Faizahtul Salwa, Othman HD58.9 Organizational Effectiveness. HF5546-5548.6 Office Management It is the expectation of stakeholders that tax authorities should be highly competent in order to provide effective compliance strategies, better delivery of services and assuring an increase in tax collection. However, the statistic of the Inland Revenue Board of Malaysia (IRBM) Tax Operation Department (2021) shows that the number of unresolved cases based on the year cases were assigned reported increasing trend over time which disturbed the tax collection and trigger the lack of competency among tax personnel in completing their tasks. The purpose of this study is to identify the ways of seeking tax knowledge among tax personnel and to examine the relationship between ways of seeking tax knowledge and IRBM tax personnel’s competency. Ninety-two usable survey questionnaires were collected from Large Taxpayer Branch of IRBM which were distributed to respondents through WhatsApp application and email and subsequently analysed using the Statistics Package of Social Science Version 27. This study reveals five ways of seeking tax knowledge among tax personnel which are tax recent updates, on the job training, additional references, tax website and academic qualification. Further, on job training has been found to have positive significant relationship with tax personnel competency. While, tax website has been found to have negative significant relationship with tax personnel competency; others were insignificant. The findings of this study provide new dimensions of tax knowledge seeking to improve tax personnel’s competency. This study recommends that tax personnel should attend on job training frequently in order to continuously improve their tax competency specifically in carrying out audit works. 2022 Thesis NonPeerReviewed text en https://etd.uum.edu.my/10760/1/s821442_01.pdf text en https://etd.uum.edu.my/10760/2/s821442_02.pdf Faizahtul Salwa, Othman (2022) Ways of seeking tax knowledge and its impact on tax personnel competency. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HD58.9 Organizational Effectiveness.
HF5546-5548.6 Office Management
spellingShingle HD58.9 Organizational Effectiveness.
HF5546-5548.6 Office Management
Faizahtul Salwa, Othman
Ways of seeking tax knowledge and its impact on tax personnel competency
description It is the expectation of stakeholders that tax authorities should be highly competent in order to provide effective compliance strategies, better delivery of services and assuring an increase in tax collection. However, the statistic of the Inland Revenue Board of Malaysia (IRBM) Tax Operation Department (2021) shows that the number of unresolved cases based on the year cases were assigned reported increasing trend over time which disturbed the tax collection and trigger the lack of competency among tax personnel in completing their tasks. The purpose of this study is to identify the ways of seeking tax knowledge among tax personnel and to examine the relationship between ways of seeking tax knowledge and IRBM tax personnel’s competency. Ninety-two usable survey questionnaires were collected from Large Taxpayer Branch of IRBM which were distributed to respondents through WhatsApp application and email and subsequently analysed using the Statistics Package of Social Science Version 27. This study reveals five ways of seeking tax knowledge among tax personnel which are tax recent updates, on the job training, additional references, tax website and academic qualification. Further, on job training has been found to have positive significant relationship with tax personnel competency. While, tax website has been found to have negative significant relationship with tax personnel competency; others were insignificant. The findings of this study provide new dimensions of tax knowledge seeking to improve tax personnel’s competency. This study recommends that tax personnel should attend on job training frequently in order to continuously improve their tax competency specifically in carrying out audit works.
format Thesis
author Faizahtul Salwa, Othman
author_facet Faizahtul Salwa, Othman
author_sort Faizahtul Salwa, Othman
title Ways of seeking tax knowledge and its impact on tax personnel competency
title_short Ways of seeking tax knowledge and its impact on tax personnel competency
title_full Ways of seeking tax knowledge and its impact on tax personnel competency
title_fullStr Ways of seeking tax knowledge and its impact on tax personnel competency
title_full_unstemmed Ways of seeking tax knowledge and its impact on tax personnel competency
title_sort ways of seeking tax knowledge and its impact on tax personnel competency
publishDate 2022
url https://etd.uum.edu.my/10760/1/s821442_01.pdf
https://etd.uum.edu.my/10760/2/s821442_02.pdf
https://etd.uum.edu.my/10760/
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