...| Improvement of Corporate Tax Audit: Factor of Increasing Tax Compliance in Malaysia | | Table of Contents Executive Summary 3 Introduction………………………………………………………………………………………..4 Tax Compliance, Tax Evasion and Tax Audit…………………………………………………….4 Tax Audit in Malaysia…………………………………………………………………………….6 Organization Structure…………………………………………………………………………….8 Tax Audit Process…………………………………………………………………………………9 Tax Audit: Constraints and Problems……………………………………………………………11 Recommendations………………………………………………………………………………..16 Conclusion……………………………………………………………………………………….18 References……………………………………………………………………………………….19 Appendix………………………………………………………………………………………...20 Executive Summary The Malaysian tax system follows the concept of self-assessment system (SAS). Under the SAS, the government trusts and gives taxpayers full responsibility to calculate, to pay and to report their tax due on their own. The success of SAS not only depends on the good tax administration but also depends on the taxpayer awareness, which is indicated by the taxpayer compliance in fulfilling his obligation. In order to enhance the level of tax compliance, the Inland Revenue Board of Malaysia (IRBM) considers that it can be achieved by law enforcement besides tax consultation and tax service. Law enforcement comprises of tax audit, tax investigation and tax collection. Tax audit becomes important since it can cause a deterrent effect to increase taxpayer compliance. Tax audit plays an important role in determining the...
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...3 Åsta Øvregaard, Sissel Robbins, Birte Hillestad, Olaf Husby Norwegian on the Web 4 2011 © Åsta Øvregaard, Sissel Robbins, Birte Hillestad, Olaf Husby Trykk: NTNU-trykk, Trondheim 5 Norwegian on the Web - NoW What kind of course? NoW is an online course in Norwegian at entry level, where all the teaching aids are integrated on a website, free of charge. NOW is developed at Norwegian University of Science and Technology, NTNU, by experienced teachers. For whom? NoW is open to all who want to learn Norwegian. The course is also specially designed for foreign students studying at NTNU. The latter can get a wider range of services with classroom instruction. As a student at NTNU, you can apply for admission to the classroom courses and access to exams. NTNU offers Norwegian language courses at several levels, from entry to advanced level. Some beginner courses are offered in conjunction with NoW, others use different teaching aids. Read more on http://www.ntnu.edu/norwegiancourse Where? You will find Norwegian on the Web at http://www.ntnu.edu/now/intro What will you learn? Part 1 (chapter 1-6) leads to knowledge equivalent to level A1 of the Common European Framework of Reference for Languages: Learning, Teaching, Assessment (CEFR)1. Part 2 (chapter 7-10) leads to skills at level A2. After completing the A1 level the students should understand and be able to use familiar everyday expressions and very basic phrases aimed at the satisfaction...
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...THE EFFECT OF SELF-LEADERSHIP AND LOCUS OF CONTROL ON WORK STRESS AMONGST MANAGERS IN THE FINANCIAL SERVICES SECTOR By Agnes Akwa Nde Student number: 2009103587 A Dissertation submitted in Accordance with the Requirements for the Award of a MAGISTER COMMERCII Degree In Industrial Psychology Faculty of Economic and Management Sciences The University of the Free State Supervisor: Prof. Ebben Van Zyl Co-Supervisors: Dr Petrus Nel & Dr Estelle Boshoff Bloemfontein, 2015 DECLARATION I declare that this dissertation hereby submitted by me for a Masters of Commerce degree at the University of the Free State is my own independent work and has not been previously been submitted by me at another university/faculty. I furthermore cede copyright of the dissertation in favour of The University of the Free State. .............................................................................. Signature .............................................................................. Date [ii] ACKNOWLEDGEMENTS A project of this nature could not have been complete without the support of some people. At this juncture, I will like to recognize the assistance of such people who made indispensable contributions towards the realisation of this work. I received much technical support from my supervisor Prof Ebben Van Zyl and cosupervisors Dr Petrus Nel and Dr Estelle Boshoff. I appreciate all the efforts they made in seeing that this study...
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