Problem statement: Worldwide, electronic filing (e-filing) system and its' adoption has attracted much attention, however, scholarly study on accounting professionals' acceptance of e-filing system is scant. Approach: This study aimed (i) to examine factors that motivated professional...

This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should tax education be integrated into...

Purpose – The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact of tax non-compliance on the economy and the evolving nature of the Malaysian corporate tax system have motivated this study. The purpose of this paper is...

Purpose: This paper aims to analyse the profiles of high net-worth individuals (HNWIs) who were caught for tax malfeasance during a tax audit and to examine factors that influence tax malfeasance among HNWIs in Malaysia. Design/methodology/approach: This paper examined 235 HNWIs who were...

Purpose – The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact of tax non-compliance on the economy and the evolving nature of the Malaysian corporate tax system have motivated this study. The purpose of this paper is...

The Inland Revenue Board Malaysia has just launched the electronic tax filing system. To date, there has been little scholarly study in examining people’s state of technology readiness. Technology readiness (TR) is defined as people’s propensity to embrace and use new technologies for...

This study aims (i) to assess the quest for tax education among working adults that pursuing off‐campus non‐accounting program, (ii) to analyze the level of tax knowledge among the working adults, (iii) to elicit the relevant tax topics to be taught should tax education be integrated into...

Purpose – This paper aims to present an integrative model in predicting corporate tax fraud. Design/methodology/approach – This paper is grounded on three theories, namely, the theory of reasoned action, theory of planned behaviour and the “Fraud Diamond Theory”. Findings – By...