Improving the audit quality of the Inland Revenue Board Malaysia through action research

• Main Author: Zuriahati Zainal, Zainal
• Format: Thesis
• Language: English; English
• Published: 2022
• Subjects: HF Commerce.; HF5667 Professional Ethics. Auditors.; HJ4771.6 Income Tax. Tax Returns.; HJ Public Finance
• Online Access: https://etd.uum.edu.my/10790/1/Grant%20the%20permission_s900094.pdf; https://etd.uum.edu.my/10790/2/s900094_01.pdf; https://etd.uum.edu.my/10790/
• Institution: Universiti Utara Malaysia

Audit quality is a critical element in the audit process to ensure that there is no taxpayer non-compliance with tax returns. However, the current audit quality of the Inland Revenue Board of Malaysia (IRBM), measured by additional tax assessment, case processing time, and achievement of each key pe...