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 aimed (i) to solicit undergraduates‟ opinions on tax education, and (ii) to identify undergraduates‟ preferences on taxation topics. Design/methodology/approach – The paper used a survey to collect data. Survey questionnaires were personally administered on 575...

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...

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 accountants to use...

Purpose – This study aims to assess the state of technology readiness of professional accounting students in Malaysia, to examine their level of internet self-efficacy, to assess their prior computing experience, and to explore if they are satisfied with the professional course that they are...

This paper examines money attitudes and associated retirement issues of academics in higher education in Malaysia. Systematic random sampling was used in selecting the target respondents. A questionnaire was personally administered on 458 academics in 16 universities in Malaysia. The survey...

This paper examines the level of technology readiness of Malaysian tax practitioners and their usage intentions towards an electronic filing system. A questionnaire survey was administered to 572 tax practitioners. The survey indicates that 31.3% of the respondents are somewhat techno-ready and...