Investigation into what the Malaysian public wants from environment protection tax laws in Malaysia by Loo, Choo Hong

“…This study looks at one of the many tools to promote environmental sustainability, namely environmental taxation.This research identifies the gaps between current Malaysian tax laws and practices in the countries reviewed, as well as the desires of Malaysian taxpayers which are not practiced in other countries.A mixedmethod approach was used in this study.In the qualitative method focus groups and interviews involving 30 experts from various disciplines thoroughly explored what taxpayers want from environmental taxation laws.The quantitative approach entailed emailing a set of questionnaires to more than 700 respondents.The researcher developed and tested the environmental taxation acceptance model and its variables.In the model, the taxpayer engages in voluntary compliance, forced compliance or non-compliance with environmental tax laws. …”
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Persatuan Wanita Universiti by Teo, K.S.

“…This paper seeks to layout for participants of this seminar the general principles of Income Tax law in this country. This is done with the objectives of making ,participants of this seminar aware of the relevant provisions of the Income Tax Act 1967 and other relevant legislation and how they can affect us all. for those who have been working without paying any income tax or under declaring their income to the revenue authorities, thc maxim "Igllorance of the Law is no Excuse" (Ignoratia Legis neminem excusat) is onlY Lon true to them. …”
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Do cash dividend increases from cessation of imputation tax system affect share prices in Malaysia? by Selamat, Aslam Izah, Syed Mohamed, Mohamed Ariff, Ramadilli Mohd, Shamsher Mohamad

“…Despite the share price reactions in Bursa being clouded by the Global financial crisis impact at the same time as this tax law announcement, statistics show the market treated the event as good news with share prices significantly increasing on the first date of disclosure. …”
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Determination of permanent establishment in e-commerce: An exploratory study by Othman, Zaleha, Mohd Hanefah, Mustafa, Bidin, Zainol

“…This is because the existing tax rules were not designed in the era of e-commerce.Tax authorities are also concerned about the tax revenue loss, as there are no specific tax laws relating to permanent establishment in e-commerce. …”
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The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia by Mohdali, Raihana, Isa, Khadijah, Yusoff, Salwa Hana

“…The findings from a mixed-modes survey indicate that threat of punishment is insignificant on taxpayers who are willing to comply with tax laws.They tend to avoid taxes when they are threatened with tax audits and penalties.Overall, threat of punishment appears to have not only an insignificant impact on compliant taxpayers but also trigger their intentions to be less compliant.…”
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The impact of social norms on voluntary tax compliance in Malaysia by Mohdali, Raihana, Wan Normeza, Wan Normeza, Lokman, Fadhilah Raihan

“…Findings show that personal norms and subjective norms give a significant impact on the willingness of taxpayers to comply with tax laws. The tax authority is suggested to understand taxpayers’ attitudes in developing appropriate strategy to ensure positive tax attitudes are instilled in Malaysia to easily increase voluntary tax compliance in Malaysia.…”
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Tax agents perceptions of the corporate taxpayers' compliance costs under the self-assessment system by Sapiei, N.S.

“…Reforms and changes in tax laws may affect the level of complexity in the tax system and increase taxpayer compliance costs burden. …”
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Green tax policy in Malaysia: are we comparable to the rest of the world? by Zainol Affrin, Zaimah, Saad, Natrah

“…Hence, the aim of this paper is to review current practice of green conservation in Malaysia based on Malaysian tax laws and other enforcement agencies. In this respect, the functions of the Inland Revenue Board Malaysia (IRBM), Malaysian Investment Development Authority (MIDA) and Department of Environment (DOE) are reviewed. …”
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Geopolitics and its implications for tax administration by Al-Ttaffi, Lutfi Hassen Ali, Abdul Jabbar, Hijattulah

“…Geopolitical differences are often evident, where continuous political conflicts and instability exist, both within and among nations.Middle East is a fertile region for the existence of such conflicts, and thus the geopolitical differences exist, in some countries.However, the geopolitical differences issue is not confined to the matter itself, but the environment and mistreatment by the regimes create additional issues and challenges.According to the social influence theory, the behaviour of people is intentionally or unintentionally influenced by their surrounding environment.Therefore, the different geopolitics of people results in different attitude, and likely leads to the different behaviours among individuals.The geopolitical circumstances pose issues and challenges to government in administrating law and policy, including in the area of taxation.The government, particularly the tax administrators, need to understand the geopolitical differences in administering the tax laws and accordingly come up with a strategy that will ensure efficient collection of tax.This paper provided a brief concept of geopolitical differences and accordingly discussed key issues and challenges that are faced by the tax authority.…”
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Gst compliance time costs of smes in the northern region of malaysia by Mat Udin, Noraza, A.R., Rusniza, Mohd Suberi, Mardhiyah

“…It is revealed that the time spent by taxpayers have increased in learning the new tax laws, record keeping, answering queries from tax authority, paying GST and claiming GST refund. …”
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Assessing Nigeria’s journey towards IFRS adoption by Baba, Bello Usman

“…Based on the above affirmation, the studyassesses the achievements recorded so far, challenges being encountered, and measure taken in order to ensure a smooth and successful implementation of the threephases.Hence, the study is predominantly based on review of various journals,research papers,newspaper articles,periodicals and other documentary materials of professional accounting bodies as well as conferences, seminars and workshop papers.Consequently, the study found that most publicly quoted companies listed on the Nigerian stock exchange (NSE) were still far behind in their implementation process.Thus, the reason for the delay is attributed to several factors which ranges from challenge with amendment of the existing tax laws, the level of awareness among various stakeholders, weak compliance and enforcement mechanisms,the education level and experience, insufficient technical capacity,inadequate planning on the part of companies’ management as well as inadequate private sector participation.Accordingly, suggestions were made on how to forestall these challenges and ensure a smooth and successful implementation of the next phases.…”
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Individual taxpayer assessment performance under self- assessment system in Malaysia by Mat Udin, Noraza, Md. Idris, Kamil, Mohd Hanefah, Mustafa

“…Using Libby’s (1995) Antecedents and Consequences of Knowledge model as the underlying framework, this study examines the effect of factors such as knowledge in taxation, complexity of tax laws, attitude towards paying tax, probability of being detected, taxpayer assistance, general problem solving ability, experience and demographic variables on taxpayer assessment performance. …”
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