AN EXPLORATORY STUDY ON THE PERCEPTIONS OF TAX FAIRNESS AMONG MALAYSIAN INDIVIDUAL TAXPAYERS AND TAX COMPLIANCE BEHAVIOUR KAMALA ARJUNA PERUMAL
|
|
- Briana Johnston
- 5 years ago
- Views:
Transcription
1 AN EXPLORATORY STUDY ON THE PERCEPTIONS OF TAX FAIRNESS AMONG MALAYSIAN INDIVIDUAL TAXPAYERS AND TAX COMPLIANCE BEHAVIOUR KAMALA ARJUNA PERUMAL Submitted to the Graduate School of Business Faculty of Business and Accountancy University of Malaya, in partial fulfillment of the requirements for the Degree of Masters of Business Administration JUNE 2008
2 ABSTRACT Tax compliance literature has recognized that perceptions of tax fairness as one of the most important variables that can influence tax compliance behaviour. Based on previous research tax fairness was measured in five separate dimensions: general fairness, exchange with the government, tax rate structure, self interest and special provision for the wealthy tax payers. The purpose of this study is to extend the work of Richardson (2006) done in Hong Kong to measure taxpayers perceptions of tax fairness towards their tax compliance behavior in Malaysia and also to find out if the same western tax fairness dimensions identified by Gerbing (1988) exist in Malaysia. A survey questionnaire was administered to registered individual taxpayers at the four Federal Territory IRB offices situated in Klang Valley, Kuala Lumpur. Results showed that taxpayers have evaluated the tax system as moderately fair and also indicated moderate tax compliance behaviour. The two significant dimensions among Malaysians are general fairness (this dimension comprises of general fairness and exchange with the government) and self interest. The implication of this study is to improve the perceptions of tax fairness among taxpayers in Malaysia. From a policy perspective emphasis should be given to the general fairness and exchange with government dimension to secure more compliance. More educational measures need to be developed targeting at these dimensions in particular and as a general perspective to increase taxpayers moral because education has the potential for increasing compliance levels. Keywords: Tax Fairness, Tax Fairness Dimensions, Non compliance. ii
3 ACKNOWLEDGEMENTS I wish to express my deepest gratitude to my supervisor, Dr. Anna Azriati B Che Azmi PhD for her advice, patience and constructive criticisms. I sincerely extend my heart felt gratitude to the taxpayers who visited the four Federal Territory IRB Offices during the period of 05/02/08 till 06/03/08 and participated in my survey. I may not be able to complete the research without their participation. I would like to thank the Inland Revenue Board of Malaysia for granting me the permission to conduct the survey on the taxpayers. My special acknowledgments to En. Sabin Bin Samitah, Regional Director of Federal Territory, who granted me the permission to distribute the questionnaires to taxpayers registered at the four IRB offices in Kuala Lumpur. I would also extend my gratitude to the officers and staff at the four IRB offices who assisted me in conducting the survey. Last, but not least I would like to extend my gratitude and heartfelt thanks to my beloved husband who was very understanding and to my twin sons Nameash and Navinv and my lovely daughter Pavitirarupeni who were all supportive throughout the entire course of completing this research project. Finally, I take this opportunity to dedicate this research project to my late father Arjuna Perumal s/o KamalaMuthu Pillay who I miss so much. iii
4 Table Of Contents Abstract Acknowledgement List of Tables List of Figures ii iii vi vii CHAPTER 1 : INTRODUCTION 1.0 Chapter Overview Introduction Problem Statement Purpose and Significance of the study Research Questions, Hypothesis and regression Model Scope of the Study Limitations of the Study Organization of the Study 15 CHAPTER 2 : LITERATURE REVIEW 2.0 Chapter Overview Tax Compliance Definitions of Tax Fairness Impact of Perceptions of Tax Fairness towards Tax Compliant Behaviour Dimensions of Tax Fairness Demographic Factors and Tax Fairness Chapter Summary 45 CHAPTER 3 : METHODOLOGY 3.0 Chapter Overview Research Instruments Sampling Design Data Collection Procedure Data Analysis Chapter Summary 53 iv
5 CHAPTER 4 : RESEARCH RESULTS 4.0 Chapter Overview Characteristics of the Respondents Perceptions of Tax Fairness and Tax Compliance Mean Analysis Factor Analysis Reliability Test for Internal Consistency Pearson Product Correlation between Tax Fairness and Tax Compliance OLS Multiple Regression Analysis Chapter Summary 77 CHAPTER 5 : CONCLUSION AND RECOMMENDATIONS 5.0 Chapter Overview Discussion And Conclusion Direction for Future Research And Suggestion Implications Of The Study 84 BIBLIOGRAHY 86 APPENDICES APPENDIX 1: Questionnaire APPENDIX 2: SPSS Output APPENDIX 3: Application For Permission and Approval Letters from IRB To Study on Tax Fairness and Conduct Survey at 4 Branches v
6 LIST OF TABLES 1.1 Issuance and Receipt of Individual Tax Returns Cases Audited and Additional Tax and Penalty Reversed Coded Items on General Fairness Dimensions and Statements Measuring Tax Fairness Tax Non compliance Items Respondents Profile Mean and Standard Deviation (SD) for Tax Fairness Dimensions Mean and Standard Deviation for Tax Compliance Mean Score for Dimension of Tax Fairness and Tax Compliance Items of Tax Fairness Factor Loadings, KMO Barlett Test Items of Tax Compliance Factor Loadings, KMO Barlett s Test Cronbach Alpha for Tax Fairness and Tax Compliance Correlation Matrix 1- Tax Fairness and Tax Compliance A Correlation Matrix 2- Tax Fairness,Demographic and Tax Compliance Regression Analysis: Model 1, 2, 3a and 3b Summary of the hypothesis testing using OLS multiple regression between independent, demographic (control) and dependent variables 76 vi
7 LIST OF FIGURES 1.0 Figure Direct Tax Revenue 2 vii
Tax Fairness Dimensions In An Asian Context: The Malaysian Perspective
International Review of Business Research Papers Vol. 4 No.5 October-November 2008 Pp.11-19 Tax Fairness Dimensions In An Asian Context: The Malaysian Perspective Anna A. Che Azmi and Kamala A. Perumal
More informationFIRM VALUE AND THE TAX BENEFITS OF DEBT: A STUDY ON PUBLIC LISTED COMPANY IN MALAYSIA IZAM SYAHARADZI BIN AHMAD SOFIAN
FIRM VALUE AND THE TAX BENEFITS OF DEBT: A STUDY ON PUBLIC LISTED COMPANY IN MALAYSIA IZAM SYAHARADZI BIN AHMAD SOFIAN Firm Value and the Tax Benefits of Debt: A Study on Public Listed Company in Malaysia
More informationRESEARCH ARTICLE. Business and Economics Journal, Vol. 2012: BEJ-62. Assessing Tax Fairness Dimensions in a Small Developing Economy
RESEARCH ARTICLE Business and Economics Journal, Vol. 2012: BEJ-62 Assessing Tax Fairness Dimensions in a Small Developing Economy Business and Economics Journal, Vol. 2012: BEJ-62 1 Assessing Tax Fairness
More informationMOHAMED SHIKH ABUBAKER ALBAITY
A COMPARTIVE STUDY OF THE PERFORMANCE, MACROECONOMIC VARIABLES, AND FIRM S SPECIFIC DETERMINANTS OF ISLMAIC AND NON-ISLAMIC INDICES: THE MALAYSIAN EVIDENCE MOHAMED SHIKH ABUBAKER ALBAITY FACULTY OF BUSINESS
More informationUNIVERSITI TEKNOLOGI MARA
UNIVERSITI TEKNOLOGI MARA TAX AUDIT: PROBLEMS FACED BY A TAX AGENT AND THE INLAND REVENUE BOARD OF MALAYSIA (IRBM) ON THE SETTLEMENT OF CORPORATE TAX LIABILITIES SHEKA SUHADA BINTIMUSTAPHA This applied
More informationDETERMINANTS OF BANK PROFITS AND NET INTEREST MARGINS EAST ASIA AND LATIN AMERICA
DETERMINANTS OF BANK PROFITS AND NET INTEREST MARGINS IN EAST ASIA AND LATIN AMERICA LOW MUI TIN FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA JUNE 2010 Determinants of Bank Profits and Net
More informationDetermining Tax Literacy of Salaried Individuals - An Empirical Analysis
IOSR Journal of Business and Management (IOSR-JBM) e-issn: 2278-487X, p-issn: 2319-7668. Volume 10, Issue 6 (May. - Jun. 2013), PP 76-80 Determining Tax Literacy of Salaried Individuals - An Empirical
More informationCopyright is owned by the Author of the thesis. Permission is given for a copy to be downloaded by an individual for the purpose of research and
Copyright is owned by the Author of the thesis. Permission is given for a copy to be downloaded by an individual for the purpose of research and private study only. The thesis may not be reproduced elsewhere
More informationUniversity of Macau. Faculty of Social Sciences and Humanities. Department of Government and Public. Administration
University of Macau Faculty of Social Sciences and Humanities Department of Government and Public Administration World Financial Crisis and RMB Internationalization: A False or Real Historical Opportunity?
More informationNAIBUKA ULUILAKEBA SAUNE SUBMITTED TO THE SCHOOL OF ACCOUNTING IN FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF
Benchmark Beating and its Implications for Earnings Management: The Role of Context Specific Capital Market Incentives and Analysts Cash Flow Forecasts By NAIBUKA ULUILAKEBA SAUNE SUBMITTED TO THE SCHOOL
More informationImpacts of Monetary Policy on Stock Market through Survey from Investors
Journal of Management and Sustainability; Vol. 6, No. 2; 2016 ISSN 1925-4725 E-ISSN 1925-4733 Published by Canadian Center of Science and Education Impacts of Monetary Policy on Stock Market through Survey
More informationVoluntary disclosure of greenhouse gas emissions, corporate governance and earnings management: Australian evidence
UNIVERSITY OF SOUTHERN QUEENSLAND Voluntary disclosure of greenhouse gas emissions, corporate governance and earnings management: Australian evidence Eswaran Velayutham B.Com Honours (University of Jaffna,
More informationUNIVERSITY OF MACAU FACULTY OF SOCIAL SCIENCES AND HUMANITIES DEPARTMENT OF ECONOMICS. Allocative and Dynamic Efficiency of China s Investment:
UNIVERSITY OF MACAU FACULTY OF SOCIAL SCIENCES AND HUMANITIES DEPARTMENT OF ECONOMICS Allocative and Dynamic Efficiency of China s Investment: Evidence from Provincial Data Zhu Yan (M-B1-5635-3) Supervisor:
More informationECONOMETRIC ANALYSIS OF VALUE ADDED TAX WITH COLOMBO CONSUMER PRICE INDEX IN SRI LANKA. ^UVERSITY OF MORATUWA. SRI IAAIK CflQRATUWA. P.T.
LB A 9 O Aff%o ECONOMETRIC ANALYSIS OF VALUE ADDED TAX WITH COLOMBO CONSUMER PRICE INDEX IN SRI LANKA ^UVERSITY OF MORATUWA. SRI IAAIK CflQRATUWA P.T.Kodikara (07/8511) Thesis submitted in partial fulfillment
More informationDETERMINANTS OF HOUSEHOLD SAVING BEHAVIOUR A SPECIAL REFERENCE IN VELLAVELY DIVISIONAL SECRETARIAT DIVISION OF BATTICALOA DISTRICT.
DETERMINANTS OF HOUSEHOLD SAVING BEHAVIOUR A SPECIAL REFERENCE IN VELLAVELY DIVISIONAL SECRETARIAT DIVISION OF BATTICALOA DISTRICT. Kanthaiya Gobiga Discipline of Economics, Faculty of Arts and Culture,
More informationABSTRACT
Debt Composition of University Graduates and Their Attitude towards Education Loan Nor Rashidah Zainal and Norlia Ismail Faculty of Business Management, Universiti Teknologi MARA, Shah Alam 40450, Malaysia
More informationRETIREMENT PLANNING: YOUNG PROFESSIONALS IN PRIVATE SECTOR
RETIREMENT PLANNING: YOUNG PROFESSIONALS IN PRIVATE SECTOR Ainol Sarina Ahmad Zazili, Mohammad Firdaus Bin Ghazali **, Norlinda Tendot Binti Abu Bakar **,Mastura Binti Ayob 2,Irwani Hazlina Binti Abd Samad
More informationBINUS INTERNATIONAL BINUS UNIVERSITY Accounting Major Sarjana Ekonomi Thesis Semester Even year 2009/2010
BINUS INTERNATIONAL BINUS UNIVERSITY Accounting Major Sarjana Ekonomi Thesis Semester Even year 2009/2010 THE EFFECTS OF FINANCIAL CRISIS ON CORPORATE SOCIAL RESPONSIBILITY (CSR), FINDING FROM BANKING
More informationAnalysis of Investment Behaviour of Individual Investors of Stock Market: A Study in Selected Districts of West Bengal
Volume 10 Issue 7, January 2018 Analysis of of Individual Investors of Stock Market: A Study in Selected Districts of West Bengal Arup Kumar Sarkar Assistant Professor Department of Commerce Sidho-Kanho-Birsha
More informationCopyright is owned by the Author of the thesis. Permission is given for a copy to be downloaded by an individual for the purpose of research and
Copyright is owned by the Author of the thesis. Permission is given for a copy to be downloaded by an individual for the purpose of research and private study only. The thesis may not be reproduced elsewhere
More informationCopyright is owned by the Author of the thesis. Permission is given for a copy to be downloaded by an individual for the purpose of research and
Copyright is owned by the Author of the thesis. Permission is given for a copy to be downloaded by an individual for the purpose of research and private study only. The thesis may not be reproduced elsewhere
More informationDETERMINANTS OF COMMERCIAL BANKS CREDIT TO THE PRIVATE SECTOR IN UGANDA ( )
DETERMINANTS OF COMMERCIAL BANKS CREDIT TO THE PRIVATE SECTOR IN UGANDA (1997-2013) BY SSEBATTA JAMES B. (ECON AND STAT), KYU A DISSERTATION SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE
More informationRisk Management in the Australian Stockmarket using Artificial Neural Networks
School of Information Technology Bond University Risk Management in the Australian Stockmarket using Artificial Neural Networks Bjoern Krollner A dissertation submitted in total fulfilment of the requirements
More informationFundamental Factors Influencing Individual Investors to Invest in Shares of Manufacturing Companies in the Nigerian Capital Market
Fundamental Factors Influencing Individual Investors to Invest in Shares of Manufacturing Companies in the Nigerian Capital Market Ikeobi, Nneka Rosemary 1* Jat, Rauta Bitrus 2 1. Department of Actuarial
More informationROYAL HOLLOWAY UNIVERSITY OF LONDON
ROYAL HOLLOWAY UNIVERSITY OF LONDON Positioning Versus Resource-Based Approaches as Competitive Strategy: an Empirical Study of the HSBC Group, 1945 2002 - Dissertation submitted to the Royal Holloway
More informationUniversity of Wollongong. Research Online
University of Wollongong Research Online University of Wollongong Thesis Collection 1954-2016 University of Wollongong Thesis Collections 2007 Evaluation of subjective risk tolerance categorisation methods
More informationThe Impact of the Expansion in Electronic Services on the Growth of the Banking Deposits: Case Study on the Islamic Banks in the Jordan
The Impact of the Expansion in Electronic Services on the Growth of the Banking Deposits: Case Study on the Islamic Banks in the Jordan Dr. Abedalfattah Zuhair Al-abedallat 1 Dr. Ali Bakhit Jaafreh 2 1.
More informationPoverty and inequality in Nepal: an analysis of deprivation index
University of Wollongong Research Online University of Wollongong Thesis Collection 1954-2016 University of Wollongong Thesis Collections 2009 Poverty and inequality in Nepal: an analysis of deprivation
More informationTHE DETERMINANTS AND VALUE OF CASH HOLDINGS: EVIDENCE FROM LISTED FIRMS IN INDIA
THE DETERMINANTS AND VALUE OF CASH HOLDINGS: EVIDENCE FROM LISTED FIRMS IN INDIA A Doctoral Dissertation Submitted in Partial Fulfillment of the Requirements for the Fellow Programme in Management Indian
More informationTHE IMPACT OF MACROECONOMIC INDICATORS TO STOCK MARKET PERFORMANCE. THE CASE OF INDONESIA AND MALAYSIA STOCK MARKET THESIS
THE IMPACT OF MACROECONOMIC INDICATORS TO STOCK MARKET PERFORMANCE. THE CASE OF INDONESIA AND MALAYSIA STOCK MARKET THESIS Presented as Partial Fulfillment of the Requirement for the Degree of Sarjana
More informationFOREIGN DIRECT INVESTMENT IN INDIA: TRENDS, IMPACT, DETERMINANTS AND INVESTORS EXPERIENCES
FOREIGN DIRECT INVESTMENT IN INDIA: TRENDS, IMPACT, DETERMINANTS AND INVESTORS EXPERIENCES by: MANPREET KAUR Department of Management Studies Submitted in fulfillment of the requirements of the degree
More informationA STUDY OF THE IMPACT OF FINANCIAL INCLUSION IN RURAL DEVELOPMENT
A STUDY OF THE IMPACT OF FINANCIAL INCLUSION IN RURAL DEVELOPMENT A THESIS Submitted to the Devi Ahilya Vishwavidyalaya, Indore (MP) for the Degree of Doctor of Philosophy in Management By PRIYANKA SHARMA
More informationAssessing a Legal Framework for Malaysian Stock Option Plans
Assessing a Legal Framework for Malaysian Stock Option Plans Zuriadah Ismail Faculty of Management and Economics, Sultan Idris Education University 35900 Tanjong Malim, Perak, Malaysia E-mail: zuriadah@fpe.upsi.edu.my
More informationMALAYSIAN TAXPAYERS PERCEPTION TOWARDS THE IMPLEMENTATION OF GOODS AND SERVICE TAX (GST) YUSNIYATI YUSRI & KHOO HUI YEE
International Journal of Economics, Commerce and Research (IJECR) ISSN(P): 2250-0006; ISSN(E): 2319-4472 Vol. 5, Issue 6, Dec 2015, 1-8 TJPRC Pvt. Ltd. MALAYSIAN TAXPAYERS PERCEPTION TOWARDS THE IMPLEMENTATION
More informationA STUDY ON BANKERS PERFORMANCE AND BORROWERS PERCEPTION ON EDUCATION LOAN IN TAMIL NADU
A STUDY ON BANKERS PERFORMANCE AND BORROWERS PERCEPTION ON EDUCATION LOAN IN TAMIL NADU A THESIS Submitted to BHARATHIAR UNIVERSITY in partial fulfillment of the requirements for the award of the degree
More informationFUNDING STARTUP ENTERPRISES: PROBLEMS FACED AND SOLUTIONS
FUNDING STARTUP ENTERPRISES: PROBLEMS FACED AND SOLUTIONS Prathibha Samadhinee Hettiarachchi 118707K Dissertation submitted in partial fulfillment of the requirement for the degree Master of Science in
More informationThe Relationship between Corporate Governance Disclosures and Balance Sheet Ratios
Gading Business and Management Journal Vol. 11 No. 2, 33-40, 2007 The Relationship between Corporate Governance and Balance Sheet Ratios Sharifah Norhafiza Syed Ibrahim Halizah Md Arif Halil Paino Faculty
More informationCompliance Costs and the Behaviour of SMEs with the Implementation of GST in Malaysia
Int. Journal of Economics and Management 11 (S2) : 379 391 (2017) IJEM International Journal of Economics and Management Journal homepage: http://www.econ.upm.edu.my/ijem Compliance Costs and the Behaviour
More informationEDUCATION LOAN REPAYMENT AND PERFORMANCES: THE MALAYSIAN GRADUATES PERSPECTIVES
Jati, Volume 20, December 2015, 158-172 EDUCATION LOAN REPAYMENT AND PERFORMANCES: THE MALAYSIAN GRADUATES PERSPECTIVES Faculty of Business and Accountancy University of Malaya, Malaysia (edwardwong@um.edu.my)
More informationIMPROVING DISTRIBUTION RELIABILITY THROUGH ELECTRICITY TARIFF AND THEIR FINANCIAL IMPLICATIONS
IMPROVING DISTRIBUTION RELIABILITY THROUGH ELECTRICITY TARIFF AND THEIR FINANCIAL IMPLICATIONS Dilusha Punsara Nagasinghe (128877B) Dissertation submitted in partial fulfillment of the requirements for
More informationMUTUAL FUND: BEHAVIORAL FINANCE S PERSPECTIVE
34 ABSTRACT MUTUAL FUND: BEHAVIORAL FINANCE S PERSPECTIVE MS. AVANI SHAH*; DR. NARAYAN BASER** *Faculty, Shree Chimanbhai Patel Institute of Management and Research, Ahmedabad. **Associate Professor, Shri
More informationA Study in Ariyalur Panchayat Union of Financial Behaviour (With Specific Reference to Customers of IOB)
A Study in Ariyalur Panchayat Union of Financial Behaviour (With Specific Reference to Customers of IOB) A.Caroline Priyanka Koorse Govindaraj 1 and Dr. S. Kavitha 2 1 (Ph.D Research Scholar, Department
More informationCopyright is owned by the Author of the thesis. Permission is given for a copy to be downloaded by an individual for the purpose of research and
Copyright is owned by the Author of the thesis. Permission is given for a copy to be downloaded by an individual for the purpose of research and private study only. The thesis may not be reproduced elsewhere
More informationA STUDY ON FACTORS INFLUENCING OF WOMEN POLICYHOLDER S INVESTMENT DECISION TOWARDS LIFE INSURANCE CORPORATION OF INDIA POLICIES IN CHENNAI
www.singaporeanjbem.com A STUDY ON FACTORS INFLUENCING OF WOMEN POLICYHOLDER S INVESTMENT DECISION TOWARDS LIFE INSURANCE CORPORATION OF INDIA POLICIES IN CHENNAI Ms. S. Pradeepa, (PhD) Research scholar,
More informationTHE INTENSITY DIFFERENCES OF EMERGING CAPITAL MARKET INDEX AND DEVELOPED CAPITAL MARKET INDEX BEFORE AND AFTER US SUB-PRIME CRISIS
THE INTENSITY DIFFERENCES OF EMERGING CAPITAL MARKET INDEX AND DEVELOPED CAPITAL MARKET INDEX BEFORE AND AFTER US SUB-PRIME CRISIS A THESIS Presented as Partial Fulfillment of the Requirements To Obtain
More informationHIGHER EARNIGS OF THE FINANCIAL INTERMEDIARIES & THEIR IMPACT OF SRI LANKAN GDP
HIGHER EARNIGS OF THE FINANCIAL INTERMEDIARIES & THEIR IMPACT OF SRI LANKAN GDP G.J.K Bulathsinhala 09/8503 Degree of Master of Science in Financial Mathematics Department of Mathematics University of
More informationCustomer Perception on Post Purchase Services of life Insurance Companies
International Journal of Humanities and Social Science Invention (IJHSSI) ISSN (Online): 2319 7722, ISSN (Print): 2319 7714 Volume 7 Issue 01 January. 2018 PP.82-87 Customer Perception on Post Purchase
More informationInfluencing Dynamics of Safety in Mutual Fund Investments An Emperical Overview
ICIMP-2018 SEP- 2018 Special Issue ISSN: 2455-3085 (Online) RESEARCH REVIEW International Journal of Multidisciplinary www.rrjournals.com [UGC Listed Journal] Influencing Dynamics of Safety in Mutual Fund
More informationInternational Journal of Asian Social Science, 2013, 3(9): International Journal of Asian Social Science
International Journal of Asian Social Science Special Issue: International Conference on Teaching and Learning in Education, 2013 journal homepage: http://www.aessweb.com/journal-detail.php?id=5007 ACCOUNTING
More informationTITLE PAGE THE FINANCIAL SYSTEM AND ECONOMIC GROWTH IN NIGERIA ANAGBOGU, FLORENCE GINIKA. PG/M.Sc./09/53684
TITLE PAGE THE FINANCIAL SYSTEM AND ECONOMIC GROWTH IN NIGERIA BY ANAGBOGU, FLORENCE GINIKA PG/M.Sc./09/53684 AN M.Sc. DISSERTATION PRESENTED TO THE DEPARTMENT OF BANKING AND FINANCE, FACULTY OF BUSINESS
More informationQuasi-Monte Carlo Methods and Their Applications in High Dimensional Option Pricing. Man-Yun Ng
Quasi-Monte Carlo Methods and Their Applications in High Dimensional Option Pricing by Man-Yun Ng A thesis submitted in partial fulfillment of the requirements for the degree of Master of Science in Mathematics
More informationROLE OF INFORMATION SYSTEMS ON COSTUMER VALIDATION OF ANSAR BANK CLIENTS IN WESTERN AZERBAIJAN PROVINCE
ROLE OF INFORMATION SYSTEMS ON COSTUMER VALIDATION OF ANSAR BANK CLIENTS IN WESTERN AZERBAIJAN PROVINCE Lotf-Allah Zadeh S. and * Lotfi A. Department of Public Administration, Mahabad Branch, Islamic Azad
More informationRetirement Plans Preferences in the Philippines
DOI: 10.7763/IPEDR. 2014. V71. 12 Retirement Plans Preferences in the Philippines Ma. Belinda S. Mandigma College of Commerce and Business Administration, University of Santo Tomas, Philippines Abstract.
More informationEffect of Change Management Practices on the Performance of Road Construction Projects in Rwanda A Case Study of Horizon Construction Company Limited
International Journal of Scientific and Research Publications, Volume 6, Issue 0, October 206 54 ISSN 2250-353 Effect of Change Management Practices on the Performance of Road Construction Projects in
More informationCUSTOMER PERCEPTIONS ON HOUSING LOAN: EVIDENCE FROM URBAN AREA IN MALAYSIA CHAN YAN YEE LEE WEI JIEH LEONG JEAN EU LIOW KIEN FAH THUM PEI SIN
CUSTOMER PERCEPTIONS ON HOUSING LOAN: EVIDENCE FROM URBAN AREA IN BY CHAN YAN YEE LEE WEI JIEH LEONG JEAN EU LIOW KIEN FAH THUM PEI SIN A research project submitted in partial fulfillment of the requirement
More informationCHAPTER 6 DATA ANALYSIS AND INTERPRETATION
208 CHAPTER 6 DATA ANALYSIS AND INTERPRETATION Sr. No. Content Page No. 6.1 Introduction 212 6.2 Reliability and Normality of Data 212 6.3 Descriptive Analysis 213 6.4 Cross Tabulation 218 6.5 Chi Square
More informationFACTORS INFLUENCING INVESTMENT DECISIONS IN STOCK MARKET: EVIDENCE FROM INDIVIDUAL INVESTORS IN THE NORTHERN PROVINCE OF SRI LANKA
Page1 FACTORS INFLUENCING INVESTMENT DECISIONS IN STOCK MARKET: EVIDENCE FROM INDIVIDUAL INVESTORS IN THE NORTHERN PROVINCE OF SRI LANKA Lingesiya Kengatharan Department of Financial Management, University
More informationThe Role of Credit Scoring, Cost and Product Discrimination in Improving the Competitiveness of Jordanian Insurance Companies
International Journal of Economics and Finance; Vol. 8, No. 5; 2016 ISSN 1916-971X E-ISSN 1916-9728 Published by Canadian Center of Science and Education The Role of Credit Scoring, Cost and Product Discrimination
More informationA COMPARATIVE ANALYSIS OF ACCOUNTING AND FINANCIAL PRACTICES ASSOCIATED WITH EFFICIENCY OF COOPERATIVE RURAL BANKS IN SRI LANKA
A COMPARATIVE ANALYSIS OF ACCOUNTING AND FINANCIAL PRACTICES ASSOCIATED WITH EFFICIENCY OF COOPERATIVE RURAL BANKS IN SRI LANKA A dissertation submitted by Ariyarathna Jayamaha B.Com (HONS), M.Com, ACA
More informationVoluntary Disclosure of Intangibles by Capital-Raising Companies in Australia
Voluntary Disclosure of Intangibles by Capital-Raising Companies in Australia by Hazianti Abdul Halim B. Acc (Hons.), Universiti Teknologi MARA, Malaysia, 2000 M. Acc, Universiti Teknologi MARA, Malaysia,
More informationIndependent Directors Tenure, Related Party Transactions, Expropriation and Firm Value : Evidence From Malaysian Firms
Independent Directors Tenure, Related Party Transactions, Expropriation and Firm Value : Evidence From Malaysian Firms Dr. Liew Chee Yoong, SEGi University, Malaysia Dr. S.Susela Devi, Unitar International
More informationInfluence of Risk Perception of Investors on Investment Decisions: An Empirical Analysis
Journal of Finance and Bank Management June 2014, Vol. 2, No. 2, pp. 15-25 ISSN: 2333-6064 (Print) 2333-6072 (Online) Copyright The Author(s). 2014. All Rights Reserved. Published by American Research
More informationA STUDY ON INFLUENCE OF INVESTORS DEMOGRAPHIC CHARACTERISTICS ON INVESTMENT PATTERN
International Journal of Innovative Research in Management Studies (IJIRMS) Volume 2, Issue 2, March 2017. pp.16-20. A STUDY ON INFLUENCE OF INVESTORS DEMOGRAPHIC CHARACTERISTICS ON INVESTMENT PATTERN
More informationA STATISTICAL MODEL OF ORGANIZATIONAL PERFORMANCE USING FACTOR ANALYSIS - A CASE OF A BANK IN GHANA. P. O. Box 256. Takoradi, Western Region, Ghana
Vol.3,No.1, pp.38-46, January 015 A STATISTICAL MODEL OF ORGANIZATIONAL PERFORMANCE USING FACTOR ANALYSIS - A CASE OF A BANK IN GHANA Emmanuel M. Baah 1*, Joseph K. A. Johnson, Frank B. K. Twenefour 3
More informationCHAPTER V. PRESENTATION OF RESULTS
CHAPTER V. PRESENTATION OF RESULTS This study is designed to develop a conceptual model that describes the relationship between personal financial wellness and worker job productivity. A part of the model
More informationCopyright is owned by the Author of the thesis. Permission is given for a copy to be downloaded by an individual for the purpose of research and
Copyright is owned by the Author of the thesis. Permission is given for a copy to be downloaded by an individual for the purpose of research and private study only. The thesis may not be reproduced elsewhere
More informationDemographic Influences on Rural Investors Savings and Investment Behavior: a Study of Rural investor in the kangra district of Himachal Pradesh
91 Journal of Management and Science ISSN: 22491260 eissn: 22501819 Vol.5. No.3 September 2015 Demographic Influences on Rural Investors Savings and Investment Behavior: a Study of Rural investor in the
More informationGeographic variations in public perceptions & responses to heat & heatwave warnings
Geographic variations in public perceptions & responses to heat & heatwave warnings A thesis submitted in partial fulfilment of the HONOURS DEGREE of BACHELOR OF HEALTH SCIENCES In The School of Public
More informationEffect of Foreign Ownership on Financial Performance of Listed Firms in Nairobi Securities Exchange in Kenya
Effect of Foreign Ownership on Financial Performance of Listed Firms in Nairobi Securities Exchange in Kenya 1 Anthony Muema Musyimi, 2 Dr. Jagogo PHD STUDENT, KENYATTA UNIVERSITY Abstract: This study
More informationAmrizah Kamaluddin Nero Madi Universiti Teknologi MARA. Abstract
Amrizah Kamaluddin Nero Madi Universiti Teknologi MARA Abstract The central issue of this study is to gauge the general level of tax literacy among salaried taxpayers in Sabah and Sarawak. This study is
More informationCHAPTER III RESEARCH METHODOLOGY
CHAPTER III RESEARCH METHODOLOGY RESEARCH METHODOLOGY 3.1 STATEMENT OF PROBLEM Housing loan is one of the emerging portfolio of both Private and Public sector banks. The national housing policy of the
More informationPartial privatization and its effect on structure, conduct, performance in the Indonesian commercial banking market
Partial privatization and its effect on structure, conduct, performance in the Indonesian commercial banking market By Yuli Rindyawati A thesis submitted for the degree of Doctor of Philosophy in Economics
More informationImpacts of government policies and regulations on the development of international retailing and services case study of Vietnamese market
Impacts of government policies and regulations on the development of international retailing and services case study of Vietnamese market Tran Phuoc* Faculty of Accounting and Auditing, Industrial University
More informationForeign exchange risk management: a description and assessment of Australian Firms' practices
University of Wollongong Research Online University of Wollongong Thesis Collection 1954-2016 University of Wollongong Thesis Collections 2006 Foreign exchange risk management: a description and assessment
More informationComparison of Risk Management in Non-profit Banks and Financial Institutions versus Other Conventional Banks and Financial Institutions in Iran
International Journal of Economics and Financial Issues ISSN: 2146-4138 available at http: www.econjournals.com International Journal of Economics and Financial Issues, 2017, 7(2), 325-329. Comparison
More informationDISCLAIMER AND COPYWRITE
DISCLAIMER AND COPYWRITE To the best of our knowledge, all information included here falls under the fair use or public domain guidelines of copyright laws. We strive for accuracy but cannot be held responsible
More informationACCEPTANCE OF E-PAYMENT FOR TAX PURPOSES IN MALAYSIA REFERENCES NOR AIZAH BINTI SUMEDI MBA RESEARCH PROJECT REPORT, 2010
REFERENCES 102 1. Jen-Ruei Fu, Cheng-Kiang Farn, Wen-Pin Chao, 2005, Acceptance of electronic tax filing: A study of taxpayer intentions, Information & Management 43 (2006) 109-126 2. Tero Pikkarainen,
More informationMohammad Chizari and Ahmad Yaghoubi Tarbiat Modarres University. James R. Lindner Texas A&M University
DOI: 10.5191/jiaee.2003.10105 Perceptions of Rural Livestock Insurance among Livestock Producers and Insurance Specialists in Isfahan Province, Iran Mohammad Chizari and Ahmad Yaghoubi Tarbiat Modarres
More informationTAX EVASION AND NON-COMPLIANCE ATTITUDE OF INCOME TAXPAYERS IN SRI-LANKA
TAX EVASION AND NON-COMPLIANCE ATTITUDE OF INCOME TAXPAYERS IN SRI-LANKA MBM.Amjath PhD Research Scholar, Dept of Commerce, Annamalai University/Senior Lecturer Gr-I, Dept of Accountancy & Finance, South
More informationA COMPARATIVE STUDY OF DATA MINING TECHNIQUES IN PREDICTING CONSUMERS CREDIT CARD RISK IN BANKS
A COMPARATIVE STUDY OF DATA MINING TECHNIQUES IN PREDICTING CONSUMERS CREDIT CARD RISK IN BANKS Ling Kock Sheng 1, Teh Ying Wah 2 1 Faculty of Computer Science and Information Technology, University of
More informationAdjustment to Retirement of Horse Racing Jockeys. By Daniel Lynch. Student Number:
of Horse Racing Jockeys By Daniel Lynch Student Number: 3058627 Submitted to satisfy the requirement for the Master of Applied Science (Sport Psychology) Department of Human Movement, Recreation and Performance
More informationThe Dilemma of Investment Decision for Small Investors in the Hong Kong Derivatives Markets
International Journal of Humanities and Social Science Vol., No. 9; July 201 The Dilemma of Investment Decision for Small Investors in the Hong Kong Derivatives Markets Tai-Yuen Hon Department of Economics
More informationSUSTAINABLE DEVELOPMENT THROUGH THE ISLAMIC INSURANCE SYSTEM IN SUDAN. Fatima A. Galal 1 Zuriah A. Rahman 2 Mohamed Azam M.
SUSTAINABLE DEVELOPMENT THROUGH THE ISLAMIC INSURANCE SYSTEM IN SUDAN Fatima A. Galal 1 Zuriah A. Rahman 2 Mohamed Azam M. Adil 3 ABSTRACT Several Islamic insurance and solidarity companies have been established
More informationAN EMPIRICAL STUDY ON FACTORS INFLUENCING EMPLOYEES IN THE INVESTMENT DECISION OF PENSION FUND SCHEME IN A PUBLIC SECTOR
AN EMPIRICAL STUDY ON FACTORS INFLUENCING EMPLOYEES IN THE INVESTMENT DECISION OF PENSION FUND SCHEME IN A PUBLIC SECTOR ORGANIZATION AT TIRUCHIRAPPALLI N.Suresh (Corresponding Author) B.Com., MBA., PGDIRPM
More informationHelping those that are Underinsured: What are Genetic Counselors doing to help their patients get BRCA1/2 testing covered?
Helping those that are Underinsured: What are Genetic Counselors doing to help their patients get BRCA1/2 testing covered? Master s Thesis Presented to The Faculty of the Graduate School of Arts and Sciences
More informationFactors Affecting the Liquidity Level of Commercial Banks in Bangladesh
ASA University Review, Vol. 10 No. 2, July December, 2016 Affecting the Liquidity Level of Commercial Banks in Bangladesh Afroza Parvin * Alrafa Akter Nitu ** Abstract Bank is a financial intermediary
More informationMasters of Business Administration
UNIVERSITY OF KWAZULU-NATAL AN ANALYSIS OF PERSPECTIVES ON INFLATION TARGETING IN SOUTH AFRICA By Vukani Patrick Ndaba 206512816 A dissertation submitted in partial fulfillment of the requirements for
More informationKinjal Korat 3rd. Sal Institute of Management, Ahmedabad, Gujarat (India) I. INTRODUCTION
Volume-3, Issue-06, June 2016 ISSN: 2349-7637 (Online) RESEARCH HUB International Multidisciplinary Research Journal (RHIMRJ) Research Paper Available online at: www.rhimrj.com A Study on Consumers Adoption
More informationAssessing SHAH Model Performance-Based Budgeting (PBB) Possibility Case Study: Shiraz Municipality
Research Journal of Applied Sciences, Engineering and Technology 6(1): 43-48, 2013 ISSN: 2040-7459; e-issn: 2040-7467 Maxwell Scientific Organization, 2013 Submitted: September 13, 2012 Accepted: October
More informationVikneswaran Manual Asia Pacific University of Technology and Innovation, Malaysia Ang Zhi Xin
Impact of Tax Knowledge, Tax Compliance Cost, Tax Deterrent Tax Measures towards Tax Compliance Behavior: A survey on Self-Employed Taxpayers in West Malaysia Vikneswaran Manual Asia Pacific University
More informationA Comparative Study of Initial Public Offerings in Hong Kong, Singapore and Malaysia
A Comparative Study of Initial Public Offerings in Hong Kong, Singapore and Malaysia Horace Ho 1 Hong Kong Nang Yan College of Higher Education, Hong Kong Published online: 3 June 2015 Nang Yan Business
More informationB UDGET COMMUNICATION MODERATE INCONGRUENT BUDGET RESEARCH PAPERS
B UDGET COMMUNICATION MODERATE INCONGRUENT BUDGET RESEARCH PAPERS 9 10 LTA 1/98 L. G. HASSEL BUDGET COMMUNICATION LTA 1/98 MODERATE P. 11 23 INCONGRUENT BUDGET LARS G. HASSEL Budget Communication Moderate
More informationFACULTY OF ECONOMIC AND BUSINESS
FACULTY OF ECONOMIC AND BUSINESS BUDGET SUSTAINABILITY OF SELANGOR STATE Zuraini Bte Shaharuddin Bachelor of International Economics Year 3 Statement of Originality The work in this Final Year Project,
More informationAn empirical analysis of financially distressed Australian companies: the application of survival analysis
University of Wollongong Research Online University of Wollongong Thesis Collection 1954-2016 University of Wollongong Thesis Collections 2008 An empirical analysis of financially distressed Australian
More informationThe Influence of Managers Characteristics on Risk Management Practices in Public Listed Companies (PLCs) Of Malaysia
Vol. 1, No. 8, 2013, 282-289 The Influence of Managers Characteristics on Risk Management Practices in Public Listed Companies (PLCs) Of Malaysia Mohd Rasid Hussin 1, Ahmad Shukri Yazid 2 Abstract Risk
More informationRole of Behavioral Finance in Stock Market Investment by Retail Indian Investor s
www..org 15 Role of Behavioral Finance in Stock Market Investment by Retail Indian Investor s Shobana Swamynathan Asst. Professor, Department of Commerce St. Francis College for Women, Begumpet, Hyderabad,
More informationINTERNATIONAL JOURNAL OF HUMANITIES AND CULTURAL STUDIES ISSN
Investigating the Factors Impacting on the Implementation of the Operating Budget Regarding Activity-Based Costing in the Ministry of Economic Affairs and Finance Saeid Azimi Financial Management, Institution
More informationSTOCHASTIC DIFFERENTIAL EQUATION APPROACH FOR DAILY GOLD PRICES IN SRI LANKA
STOCHASTIC DIFFERENTIAL EQUATION APPROACH FOR DAILY GOLD PRICES IN SRI LANKA Weerasinghe Mohottige Hasitha Nilakshi Weerasinghe (148914G) Degree of Master of Science Department of Mathematics University
More informationTax Espresso Transfer Pricing update: Master file requirement introduced alongside other BEPS recommendations
Malaysia Tax 7 July 2017 Tax Espresso Transfer Pricing update: Master file requirement introduced alongside other BEPS recommendations The Inland Revenue Board of Malaysia ( IRB ) has released the first
More informationAN ASSESSMENT OF THE CHALLENGES FACING POWER INFRASTRUCTURE FINANCING IN NIGERIA
AN ASSESSMENT OF THE CHALLENGES FACING POWER INFRASTRUCTURE FINANCING IN NIGERIA Emmanuel Oikelomen Ayorinde, Clinton Ohis Aigbavboa, Department of Civil Engineering Science, University of Johannesburg,
More information