Determinants of Effective Tax Investigation on Mule Account Among Investigation Officers in Inland Revenue Board Malaysia

• Main Author: Suthaji Nathan, Rajah Mohna
• Format: Thesis
• Language: English; English
• Published: 2024
• Subjects: HJ4771.6 Income Tax. Tax Returns.
• Online Access: https://etd.uum.edu.my/11404/1/s831493_01.pdf; https://etd.uum.edu.my/11404/2/s831493_02.pdf; https://etd.uum.edu.my/11404/
• Institution: Universiti Utara Malaysia

This study aims to investigate the determinants of effective tax investigation on mule account. Money mules come in many forms, each with different goals and behaviours that require unique approaches to detect. Traditional transaction-monitoring solutions tend to identify mules only after the critical moment of payment, wire, or transfer, making it challenging to prevent money laundering. The determinants of the effective tax investigation on mule account is important to identify the factors that will help identify the mule account operation and tax those who involve in this mule account. Using the questionnaire, 89 usable responses were collected from investigation officers among IRBM. The data were analysed using the SPSS package and Smart PLS. The study's multiple regression analysis found that financial data, tax knowledge, techniques & tools, collaboration between agencies, and training of investigation officers all have a positive impact on effective tax investigations. As a result, it is important for the IRBM organization to act on these findings and make the necessary improvements to ensure that investigation officers conduct effective tax investigations on mule accounts.