Papers by Khadijah mohd isa
CCH Australia eBooks, 2010
Much research has been conducted to studying graduates’ employability and their pattern of employ... more Much research has been conducted to studying graduates’ employability and their pattern of employment after graduation. Research of such nature is known as Tracer Study. The aim of the Tracer Study is to track graduates’ performance or progress after completing their undergraduate/ postgraduate studies. While data on employment among graduates is important, other higher- education related issues are as equally important. A total of 4479 graduates responded to this study that comprised both of rst- degree graduates and post-graduates. They comprised both undergraduates and postgraduates from all Kulliyyah. They include; 1. Ahmad Ibrahim Kulliyyah of Laws (AIKOL), 2. IIUM Institute of Islamic Banking and Finance (IIiBF), 3. International Institute of Islamic Thought and Civilisation (ISTAC), 4. International Institute for Halal Research and Training (INHART) 5. Kulliyyah of Allied Health Science (KAHS), 6. Kulliyyah of Architecture and Environmental Design (KAED), 7. Kulliyyah of Dentistry (KOD), 8. Kulliyyah of Engineering (KOE), 9. Kulliyyah of Economics and Management (KENMS), 10. Kulliyyah of Education (KOED), 11. Kulliyyah of Information and Communication Technology (KICT), 12. Kulliyyah of Islamic Revealed Knowledge and Human Sciences (KIRKHS), 13. Kulliyyah of Language and Management (KLM) 14. Kulliyyah of Medicine (KOM), 15. Kulliyyah of Nursing (KON), 16. Kulliyyah of Pharmacy (KOP), and 17. Kulliyyah of Science (KOS). An online survey method was adopted in this study. The instrument used was an online questionnaire prepared by the Alumni and Global Networking Division with cooperation from relevant K/C/D/Is and Information Technology Division. The questionnaire was posted online a month prior to the 32nd convocation ceremony which was held from 5th November to 7th November 2016. The respondents submitted their online questionnaire latest by 5th November 2016
This paper aims to identify the reasons used by taxpayers to become a compliant taxpayer, and whe... more This paper aims to identify the reasons used by taxpayers to become a compliant taxpayer, and whether these reasons are affected by demographic factors. Five reasons were used - fairness on the distribution of tax burden, fairness of the government in utilising government revenue, peer influence, sanctions and non-tax macro factors. Data was collected using questionnaire survey distributed to government officers in Pelalawan Regency, Riau Province, Indonesia. The results showed that fairness, peer influence and sanctions are among the reasons used by taxpayers when they decide to comply with income tax laws. The choice of these reasons are not affected by age, gender and level of study, except on fairness of the government in utilising government revenue.
Tax audits programme (TAP) has become the main function of the Inland Revenue Board Malaysia (IRB... more Tax audits programme (TAP) has become the main function of the Inland Revenue Board Malaysia (IRBM) under a self-assessment system (SAS). The main objective of the TAP is to enhance voluntary compliance by ensuring that taxpayers comply with the provisions of the current tax laws and regulations. Therefore, the implementation of an effective TAP is an important factor in improving the level of tax compliance in a SAS environment. The main objective of this paper is to elicit Malaysian corporate taxpayer’s experience of tax audits. A mixed-mode survey out to examine their attitudes towards audit experience using three components: audit process, audit perception and tax auditors’ professional proficiency. Results suggest that corporate taxpayers had moderate attitudes towards their tax audit experience and perceived that tax auditors had a pre-conceived idea that taxpayers were non-compliant. Although tax auditors had sound communication skills, respondents perceived that tax auditors lacked the ability to handle critical business knowledge and complex issues. Findings from the survey, which provide some feedback from taxpayers who had experienced audits, potentially provide useful information on the effective of the TAP conducted by the IRBM. This paper extends the scope of tax compliance research to corporate taxpayers, and builds upon the limited international and Malaysian literature on TAP. In a tax policy context, this paper enables international tax authorities in general, and Malaysian tax authorities in particular, to have greater confidence in developing and administering the TAP to maintain and/or increase the overall level of corporate compliance.
Reducing tax evasion is vital mainly because an “enforced compliance” policy is costly and often ... more Reducing tax evasion is vital mainly because an “enforced compliance” policy is costly and often very expensive (OECD, 2008). Many tax administrations put an enormous effort into combating tax evasion. Available evidence suggests that tax evasion has been found to be particularly acute in many developing countries, including Malaysia. In the effort to reduce overall tax evasion, fairly and cost-effectively target tax audits by the tax authority are essential. This can be achieved should key business characteristics of tax evaders are identified. As suggested by previous studies, six variables had been examined to see whether they are associated with effective tax rate (ETR) of tax evader companies. The variables analysed are size, leverage, return on asset, capital intensity, inventory intensity and receivables. The study is using archival data from the Inland Revenue Board of Malaysia (IRBM), consists of 3,010 tax audited cases resolved by the Corporate Tax Branch of IRBM in 2012. Out of this number, 903 companies that were imposed with penalties of 45% or more are considered as the tax evaders. Findings from this study may assist the tax authority in developing strategies to reduce tax evasion. Consequently, a fairly and cost-effectively target tax audits can be accomplished
Reducing tax evasion is vital mainly because an “enforced compliance” policy is costly and often ... more Reducing tax evasion is vital mainly because an “enforced compliance” policy is costly and often very expensive (OECD, 2008). Many tax administrations put an enormous effort into combating tax evasion. Available evidence suggests that tax evasion has been found to be particularly acute in many developing countries, including Malaysia. In the effort to reduce overall tax evasion, fairly and cost-effectively target tax audits by the tax authority are essential. This can be achieved should key business characteristics of tax evaders are identified. As suggested by previous studies, six variables had been examined to see whether they are associated with effective tax rate (ETR) of tax evader companies. The variables analysed are size, leverage, return on asset, capital intensity, inventory intensity and receivables. The study is using archival data from the Inland Revenue Board of Malaysia (IRBM), consists of 3,010 tax audited cases resolved by the Corporate Tax Branch of IRBM in 2012. Out of this number, 903 companies that were imposed with penalties of 45% or more are considered as the tax evaders. Findings from this study may assist the tax authority in developing strategies to reduce tax evasion. Consequently, a fairly and cost-effectively target tax audits can be accomplished.
Alumni and Global Networking Division, 2016
The First Degree and Post-Graduate IIUM Tracer Study 2015 Report is the sixteenth Tracer Study pr... more The First Degree and Post-Graduate IIUM Tracer Study 2015 Report is the sixteenth Tracer Study project conducted by the International Islamic University Malaysia (IIUM) under the purview of the Alumni and Global Network Division (AGND). This project is a substantial initiative and effort by AGND that receives a strong support from the University to publish a well comprehensive quantitative data report about IIUM’s graduates – both the First Degree and Post-Graduate – in collaboration with the Ministry of Higher Education (MOHE). Given that the Tracer Study series have yielded important employment related findings and facts that provide useful information to the University in particular and the nation in general, it is hoped that this particular Report will continue to provide useful, comprehensive and exhaustive information to all, particularly to IIUM and MOHE. A total of 4,894 graduates participated in the study, involving 3,599 first-degree graduates and 666 postgraduates. The respondents for the study were the graduates of the 31st IIUM Convocation. They comprised both undergraduates and postgraduates from all Kulliyyah. They include the Ahmad Ibrahim Kulliyyah of Laws (AIKOL), Human Science (HS), IIUM Institute of Islamic Banking and Finance (IIIBF), Islamic Revealed Knowledge (IRK), International Institute of Islamic Thought and Civilisation (ISTAC), Kulliyyah of Architecture and Environmental Design (KAED), Kulliyyah of Allied Health Science (KAHS), Kulliyyah of Economics and Management (KENMS), Kulliyyah of Information and Communication Technology (KICT), Kulliyyah of Dentistry (KOD), Kulliyyah of Engineering (KOE), Kulliyyah of Education (KOED), Kulliyyah of Medicine (KOM), Kulliyyah of Nursing (KON), Kulliyyah of Pharmacy (KOP) and Kulliyyah of Science (KOS). An online survey method was adopted in this study. The instrument used was an online questionnaire prepared by the Ministry of Higher Education (MOHE), a standard format used by all participating universities. The MOHE Tracer Study questionnaire comprised seven (7) different sections, which captured information related to the graduates’ (a) background information, (b) evaluation of programmes and services offered by the university/institution, (c) evaluation of effectiveness of study programme and self-readiness, (d) further studies, (e) current status, (f) employment, and (g) unemployment and others. The questionnaire was posted online a month prior to the 31st convocation ceremony which was held from 7th November to 9th November 2015. The respondents submitted their online questionnaire latest by 15th November 2015. The data were analysed using SPSS. For descriptive statistics, frequency, percentage, mean, standard deviation and cross tabulation were used for the study
Percetakan Nasional Malaysia Berhad, 2016
The main aim of IIUM Tracer Study 2015 is to complement the study conducted by the Ministry of Ed... more The main aim of IIUM Tracer Study 2015 is to complement the study conducted by the Ministry of Education (or IIUM Tracer Study 2015: First Degree and Post Graduates). It aims to study the attitudes of IIUM fresh graduates towards more specific features that are representing the University such as Islamisation efforts in the academic programme and their involvements in extra-curricular activities. It also studies the perceived importance and effectiveness of their involvements in the programmes offered. Besides, the study also checks the graduates’ level of satisfaction towards the University’s facilities and services as well as their general perception of the University as a choice to continue their study at higher education institution. A chapter on graduates’ entrepreneurship patterns is also included in this IIUM Tracer Study 2015. This Tracer Study report maintains particular methodological procedures in obtaining the information about the graduates (Class of 2015). A total of 4928 graduates responded to this study that comprised both of first-degree graduates and post-graduates. Their responses were received within one month prior to their convocation
The New Educational Review, 2020
This study aims to provide insights on how and why a specialised training programme could help gr... more This study aims to provide insights on how and why a specialised training programme could help graduates with low performance to compete fairly in the job market. This study used an action research design, where a total of 12 graduates with low academic achievement were trained under a specialised training programme consisting of two phases within the period of ten months. Despite having low academic achievements in terms of Cumulative Grade Point Average (CGPA), the employability opportunities of those graduates were high as they were equipped with the highly sought after GST knowledge and certification and various important soft skills such as time management, communication, analytical skills and leadership. This study demonstrated that engaging graduates in a specially designed program that aimed to enhance their technical knowledge and soft skills coupled with some work experience is indeed a value added strategy to enhance graduates employability. This is particularly applicable to those who are low achievers as it provides them with some kind of competitive advantages. The findings suggest that despite having low CGPA, their employability opportunities, particularly in the accounting and commercial industries, were relatively high. This study provides some guidance to policymakers and educators on how universities and industries may collaborate to mitigate unemployment issues among the accounting graduates.
The IIUM Tracer Study 2016: Follow Up is the third report of the Tracer Study 2016 project conduc... more The IIUM Tracer Study 2016: Follow Up is the third report of the Tracer Study 2016 project conducted by the International Islamic University Malaysia (IIUM) under the purview of the Alumni and Global Network Division (AGND). This project is a substantial initiative and effort by AGND that receives a strong support from the University to publish a well comprehensive quantitative data report about IIUM’s graduates in collaboration with the Ministry of Higher Education (MOHE). The objective of the survey is to update the employment status of IIUM graduates (Class of 2016). The data was collection 6-months after their graduation (May – October 2017). A total of 4,481 graduates participated in the study, involving 3,815 First Degree graduates and 666 Postgraduate. The respondents for the study were the graduates of the 32nd IIUM Convocation. They include; 1. Ahmad Ibrahim Kulliyyah of Laws (AIKOL), 2. IIUM Institute of Islamic Banking and Finance (IIiBF), 3. International Institute of Islamic Thought and Civilisation (ISTAC), 4. International Institute for Halal Research and Training (INHART) 5. Kulliyyah of Allied Health Science (KAHS), 6. Kulliyyah of Architecture and Environmental Design (KAED), 7. Kulliyyah of Dentistry (KOD), 8. Kulliyyah of Engineering (KOE), 9. Kulliyyah of Economics and Management (KENMS), 10. Kulliyyah of Education (KOED), 11. Kulliyyah of Information and Communication Technology (KICT), 12. Kulliyyah of Islamic Revealed Knowledge and Human Sciences (KIRKHS), 13. Kulliyyah of Language and Management (KLM) 14. Kulliyyah of Medicine (KOM), 15. Kulliyyah of Nursing (KON), 16. Kulliyyah of Pharmacy (KOP), and 17. Kulliyyah of Science (KOS). Given that the Tracer Study series have yielded important employment related findings and facts that provide useful information to the University in particular and the nation in general, it is hoped that this particular Report will continue to provide useful, comprehensive and exhaustive information to all, particularly to IIUM and MOHE
Naga Global Print (M) Sdn Bhd, 2017
The main aim of IIUM Tracer Study 2016 is to complement the study conducted by the Ministry of Hi... more The main aim of IIUM Tracer Study 2016 is to complement the study conducted by the Ministry of Higher Education (or IIUM Tracer Study 2016: First Degree and Post Graduates). It aims to study the perception of IIUM graduates 2016 towards graduates towards advantages and disadvantages of Studying at IIUM. Besides that, it also includes the IIUM graduates’ suggestions for Departments, Kulliyyah, Mahallah, and University level. Based on the suggestion, it highlighted several issues that need to be improved at all management in IIUM. The IIUM TS 2016 also present graduates’ suggestion to improve the quality of teaching and learning. The suggestions include for quality improvement of programmes pursued, increasing relevance of programmes to industrial needs, and producing competent and more employable graduates. This Tracer Study report maintains particular methodological procedures in obtaining the information about the graduates (Class of 2016). Below are some elaborations about the procedures. A total of 4493 graduates responded to this study that comprised both of first degree graduates and postgraduates. Their responses were received within one month prior to their convocation. The IIUM Tracer Study questionnaire was made up of two sections assessing various dimensions. Section A contains open ended questions, measuring graduates’ views on the advantages and disadvantages while studying at IIUM. Likewise, Section B allows graduates to write their suggestions to improve the quality of teaching and learning in the institution. Both section A and B uses combined questions of dichotomies and adopts open-ended questions
International Journal of Law and Management, 2021
Purpose The Goods and Services Tax (GST) implementation in Malaysia had raised various responses ... more Purpose The Goods and Services Tax (GST) implementation in Malaysia had raised various responses from many parties involved when the new tax was introduced in 2015 until its abolishment in 2018. GST complexity has been stated as part of the reasons for its resistance and abolishment. The purpose of this paper is to identify causes of GST complexities during its implementation in Malaysia. Design/methodology/approach This paper draws on causes of tax complexity from previous studies and conducted semi-structured interviews with tax experts. The respondents comprised of subject matter experts in GST and the findings are based on their numerous years of experiences handling clients with diverse backgrounds. Findings Findings from this study are categorised into legal complexity and declarative complexities. Almost all the causes of complexities from prior studies were encountered by Malaysian businesses. This study concluded that the most likely reasons for the abolishment of GST in Ma...
Malaysia taxation is a compulsory course in all accountancy undergraduate programmes and professi... more Malaysia taxation is a compulsory course in all accountancy undergraduate programmes and professional courses. The course aims to provide a good foundation on the fundamental of taxation through understanding the core area of the Malaysia taxation system. Upon completion of the course, students should be able to apprehend the taxation system. Upon completion of the course, students should be able to apprehend the tax administration matters and to prepare tax computation for individual and corporate tax payers based on the relevant tax laws and regulations. Hence, main objective of the questions manual is to enhance the student understanding on the subject matter of the Malaysian taxation. The questions manual aim to expose the students in applying the concepts and techniques learnt in the class. Due to that, the initiatives have been taken to compile all the relevant questions in accordance to the respective topics covered in the course.
Alumni and Global Networking Division, 2016
The IIUM Tracer Study 2015: Follow Up is the third report of the Tracer Study 2015 project conduc... more The IIUM Tracer Study 2015: Follow Up is the third report of the Tracer Study 2015 project conducted by the International Islamic University Malaysia (IIUM) under the purview of the Alumni and Global Network Division (AGND). This project is a substantial initiative and effort by AGND that receives a strong support from the University to publish a well comprehensive quantitative data report about IIUM’s graduates in collaboration with the Ministry of Higher Education (MOHE). The objective of the survey is to update the employment status of IIUM graduates (Class of 2015). The data was collection 6-months after their graduation (May – October 2016). A total of 4,897 graduates participated in the study, involving 4,186 First Degree graduates and 711 Postgraduate. The respondents for the study were the graduates of the 31st IIUM Convocation. They comprised both undergraduates and Postgraduate from all Kulliyyah. They include the Ahmad Ibrahim Kulliyyah of Laws (AIKOL), Human Science (HS), IIUM Institute of Islamic Banking and Finance (IIIBF), Islamic Revealed Knowledge (IRK), International Institute of Islamic Thought and Civilisation (ISTAC), Kulliyyah of Architecture and Environmental Design (KAED), Kulliyyah of Allied Health Science (KAHS), Kulliyyah of Economics and Management (KENMS), Kulliyyah of Information and Communication Technology (KICT), Kulliyyah of Dentistry (KOD), Kulliyyah of Engineering (KOE), Kulliyyah of Education (KOED), Kulliyyah of Medicine (KOM), Kulliyyah of Nursing (KON), Kulliyyah of Pharmacy (KOP) and Kulliyyah of Science (KOS). Given that the Tracer Study series have yielded important employment related findings and facts that provide useful information to the University in particular and the nation in general, it is hoped that this particular Report will continue to provide useful, comprehensive and exhaustive information to all, particularly to IIUM and MOHE
Malaysia taxation is a compulsory course in all accountancy undergraduate programmes and professi... more Malaysia taxation is a compulsory course in all accountancy undergraduate programmes and professional courses. The course aims to provide a good foundation on the fundamental of taxation through understanding the core area of the Malaysia taxation system. Upon completion of the course, students should be able to apprehend the taxation system. Upon completion of the course, students should be able to apprehend the tax administration matters and to prepare tax computation for individual and corporate tax payers based on the relevant tax laws and regulations. Hence, main objective of the questions manual is to enhance the student understanding on the subject matter of the Malaysian taxation. The questions manual aim to expose the students in applying the concepts and techniques learnt in the class. Due to that, the initiatives have been taken to compile all the relevant questions in accordance to the respective topics covered in the course
Ensuring compliance in tax collection is very crucial as tax is one of the basic elements of publ... more Ensuring compliance in tax collection is very crucial as tax is one of the basic elements of public financing in almost all countries. The issue of compliance in tax research has been explored over many years from different perspectives. Initially, it started with a negative assumption of taxpayers' compliance attitudes and recently the research has shifted to a more positive attitude of taxpayers. One of the factors that is expected to shape taxpayers' compliance attitudes is religiosity. Even though a number of studies have started to explore this issue recently, not many studies have used primary data because the majority of the studies were relying on secondary data. Therefore, this study is comparing the impact of religiosity and its components on both tax compliance components, voluntary and enforced tax compliance, in Malaysia and Turkey. Surveys distributed to individual taxpayers were used in both countries. Religiosity is found to have a significant impact on volun...
ISRA International Journal of Islamic Finance, 2018
Purpose The present study aims to investigate the impact of the reduction of the corporate tax ra... more Purpose The present study aims to investigate the impact of the reduction of the corporate tax rate on corporate tax revenue. The study adopts the theory of taxation by Ibn Khaldun, depicted as the Laffer curve. Design/methodology/approach The paper analyses time series data for the period 1996 to 2014 using the autoregressive distributed lag (ARDL) approach. Findings The paper finds that the corporate tax rate has a dual effect on corporate tax revenue over the study period. It shows an inverted U-shape relationship between the corporate tax rate and corporate tax revenue and reveals that the optimal tax rate is 25.5156 per cent. Inferentially, a positive relationship exists between the two variables prior to the optimal tax rate, and a negative relationship prevails afterwards. A further test of causality shows a long-run unidirectional causality between corporate tax rate and corporate tax revenue. Research limitations/implications First, it should be noted that the policy was no...
Procedia - Social and Behavioral Sciences, 2014
In Malaysia, a self-assessment system has been implemented for all companies for more than a deca... more In Malaysia, a self-assessment system has been implemented for all companies for more than a decade. The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. In complying with these demands, many corporate taxpayers have to depend on the assistance of tax agents. Using survey data, this study aims to examine the role of tax agents in sustaining the SAS in Malaysia. This study enhances the understanding of the scope of tax agents' involvement under the system. Findings from this study are predominantly positive and should be beneficial for policy makers in their efforts to review and modify current tax systems.
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Papers by Khadijah mohd isa