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Factors Influencing the Duration of Tax Investigation Case Resolution in Malaysia: Perceptions of IRBM Investigation Officers
Get PDFThe framework for criminal investigation was enforced in January 2023. This change resulted in different procedures and key performance indicators (KPIs) for investigators compared to previous years. The investigative procedures are rather complex leading to investigations taking longer to complete compared to civil inquiries. The feedback from investigators regarding the time taken and factors causing delays in completing criminal investigation cases need to be considered to ensure that the Investigation Department of IRBM can establish appropriate KPIs for investigators. Hence, this study aims to investigate factors influencing the duration of settlement investigation cases by utilizing the framework of Economic Deterrent Theory. With an adopted questionnaire, 135 useable responses were collected from investigation officers among IRBM. Data were analysed using the SPSS package and Smart PLS. The study's multiple regression
analysis found that officer competencies, training on enforcement strategy, and understanding of tax law have a significant negative impact on the duration of tax investigation case resolution. Conversely, firm size has a significant positive impact on case resolution duration. The study emphasizes that the most influential factor affecting case resolution duration is understanding tax law, followed by training on enforcement strategy and officer competencies. Firm size has a comparatively smaller impact. As a
result, it is important for the IRBM to take action on these findings, such as prioritising training and education programs focused on enhancing investigators' understanding of tax law and providing training sessions to improve officers' proficiency in enforcement
strategies to ensure that investigation officer can meet the required case resolution durations set by the Investigation Department of IRBM
Factors affecting tax knowledge among Malaysian SMEs
Get PDFTax compliance is a major concern among many governments in the world. The issue of tax compliance has long being discuss. Past studies have shown that there has always been a reluctant among taxpayers to pay taxes. The Small and Medium Enterprises (SMEs) has known to be a tough party when it comes to pay taxes as discussed in few literatures. Though the number of SMEs is growing, tax collection from this sector is still low. Thus, this paper aims to determine factors affecting tax compliance among Malaysia’s SMEs. This study was conducted using questionnaires, with participation of 93 tax auditors in Inland Revenue Board of Malaysia (IRBM) throughout Malaysia. Results shows that the respondents believe in perception that tax knowledge play the important role in taxpayers’ compliance. Attitudes, subjective norms, penalty and punishment as well as fairness were found to be the most influential. It is therefore, recommended that efforts be made to improve the taxpayers’ knowledge to improve tax compliance and consequently improve government revenue generation
Effective work from home and job productivity of IRBM officers at Bukit Mertajam locality, Pulau Pinang.
Get PDFThe implementation of Work from Home (WFH) initiatives by IRBM, launched on June 22, 2022, necessitates assessment to evaluate its effectiveness and identify weaknesses and potential areas for improvement in the WFH implementation strategy. Currently, the system is not fully utilized, with only 40% implementation. Therefore, it is imperative to evaluate the effectiveness of WFH to ensure alignment with organizational goals to achieve and enhance job productivity levels in order to increase the utilization of the system. There are four indicators, such as the propensity to work remotely, supervision, work-life balance, and technical perspective, that influence job productivity. This study explores the relationship between effective WFH and job productivity by utilizing the framework of the Job Demand-Resources Theory. By utilizing a survey method sent to 275 respondents, a total of 233 usable responses were collected from IRBM officers at the locality Bukit Mertajam, Pulau Pinang. Data were analysed using Smart PLS and SPSS packages. Multiple regression analysis results revealed that propensity to work remotely, supervision, work-life balance, and technical perspective have a significant positive relationship with job productivity. These findings will assist IRBM in formulating strategies or mechanisms for improving WFH implementation to enhance the utilization of this WFH environment
Demographic variables and mental health: A study among assistant medical officer in a public hospital
No full textMental health issues have become an important discussion topic in the workplace and amongst researchers in psychology, sociology, and business management. Hence, this study aims to determine the relationship between demographic variables, (Gender, Department, and Job Type) and mental health among the profession of Assistant Medical Officer at Kuala Lumpur Hospital. The self-administered questionnaire consisted of 21 Depression Anxiety Stress Scale (Dass-21) to measure levels of mental health were distributed to 250 respondents. 100 percent response was acquired. The data collected were analysed using the inferential statistic, T-test and one-way ANOVA. These are to determine the relationship differences between demographic variables and mental health. The findings showed that demographic variables do not significantly have any effect on mental health. This means that every respondent, regardless of gender, which department they work at, and the type of jobs that they do, did not differ in terms of their levels of mental health. Finally, implications and limitation are discussed and recommendations for future researchers
The relationship of human resource management practices and employee performance: A case of an SME at Klang Valley
Get PDFThe performance of employees holds significant importance for businesses due to its direct impact on organizational success, increased customer satisfaction, and competitive advantage. However, the occurrence of a recent economic crisis has posed significant challenges for small and medium enterprises (SMEs) to maintain optimal employee performance consistently. The objective of this research is to examine the relationship between compensation management, performance management, training and development, and employee motivation, on the performance of employees at an SME Sainuka Habib. This study employed a quantitative research approach, specifically utilizing the multiple regression coefficients, to assess the hypothesis of the association between variables. An online questionnaire was utilized to disseminate a survey to the 80-sample workforce inside the firm. The research was conducted using Statistical Package for Social Science (SPSS) version 26, using a dataset consisting of 80 data points. The results of this study suggest that there is a substantial relationship between 2 out of 4 factors examined and employee performance. Among these variables, the compensation management system has the least degree of influence. The study's findings indicate that continuous training and development, and fostered employee motivation, may have an impact on employee performance
The relationship between emotional intelligence on cognitive ability and job performance among agricultural extension agent in Malaysia agro-based industry
Get PDFAgricultural extension agents play a crucial role in providing effective and efficient extension services by acting as a liaison between government agencies and farmers. However, the application of Emotional intelligence (EI) (Self-awareness, Self-motivation, Self-regulation and Relationship Management) to measure job performance in agricultural extension agent is still relatively new and continue to debate whether EI has a substantial relationship on emotion, cognitive along with societal practices. Therefore, this study focused on Malaysia’s Agro-based industries. First objective of the study is to investigate the effect of EI elements towards agriculture extension agents’ job performance. Secondly, to examine the EI element towards agriculture extension agents’ cognitive ability. Third, to examine the effect of cognitive ability on job performance among agriculture extension agents. The forth objective of the study is to investigate mediating role of cognitive ability on the relationship between EI element and job performance of agriculture extension agents. The study employed a descriptive quantitative analysis and CB-SEM analytic research utilising The Mayer-Salovey-Caruso Emotional Intelligence Test (MSCEIT) and Wong Law Emotional Intelligence Scale (WLEIS). A total of 448 respondents from four Agro-based agencies in Malaysia were involved and resulted a significant correlation between elements of EI (self-regulation and relationship management) while other elements studied (self-awareness and self-motivation) did not found significance relationship between and the agricultural extension agents’ job performance. Throughout this study, it revealed EI elements (self-awareness, self-motivation and self-regulation) except for relationship management have a direct relationship towards cognitive ability among agriculture extension agents. In addition, there is also a strong relationship between cognitive ability and job performance among agriculture extension agents. For the mediation test, cognitive ability was positively mediate the relationship between EI elements and agricultural extension agents’ job performance except for relationship management. The findings theoretically support the application of EI approaches in task execution and information delivery, based on the Goleman Model. Practically, it is essential to use emotions precisely and according to different conditions to achieve the aims and objectives of public organizations. Therefore, EI should be aggressively used to raise awareness and maturity in the workplace for better performance
Child marriage experience among Syrian Kurdish refugees: A case study in Domiz Camp, Duhok City, Iraq
No full textChild marriage is a universal phenomenon that is predominantly occurring in underdeveloped countries. Contributing factors to child marriage may vary across cultures. Previous research reveals that child marriage may be expected in refugee camps due to security factors, mainly to protect a girl’s dignity and their family’s reputation. Therefore, the current research proposes to examine child marriage among Syrian-Kurdish refugees in Iraq and its impact on social well-being. This study investigates factors that underlie child marriage among refugees, and what can be done to mitigate the situation. A qualitative case study design utilizing purposive and snowball sampling was adopted for this study. Data was collected through semi-structured interviews, coded, and analysed according to themes and subthemes. Thirty-three (33) participants, which include (i) 10 young wife participants between the ages of 16 to 22 years who were married before 18, (ii) 13 people in three Focus Group Discussions (five mothers, four fathers, and four husbands), as well as (iii) 10 key informants, were selected for the study. Safety and camp situations, love relationships, and parental support to maintain a family reputation were reasons for child marriage. Child marriage contributes to the girl’s social integration, acceptance, and coherence. However, it is found to negatively impact social contribution and actualization. Dropping out of school, psycho-social problems such as conflicts with the parents-in-law, domestic violence, and divorce are the most common impacts of child marriage. There are two approaches to mitigating child marriage: prevention and intervention. The most common method for mitigating child marriage is by raising awareness through different channels and at different levels of society. The study contributes to the knowledge of child marriage experiences in Domiz Camp-Iraq. Future researchers should focus on child marriage outside of refugee camps
Effects of patronage system on performance of Zimbabwean States Enterprises and parastatals
No full textThe discussion of poor performance of government departments, agencies, state enterprises and parastatals (SEPs) hardly concludes without mentioning patronage as one of the major contributing factors. Arguably, the common assumption is that
patronage leads to appointing incompetent or unqualified and purely partisan agents of politicians at the expense of highly qualified, skilled, and competent candidates without political connections. Consequently, mismanagement, corruption, and poor
performance are said to be inevitable in such a scenario. Most studies, which discuss patronage and performance, focus mainly on government departments and agencies whose operating environments differ from the SEPs, hence posing a yawning gap in
empirical analyses specifically in this sector. Little attention is paid to confounding factors present in the performance equation. This study seeks to establish an understanding of the relationship between patronage and SEPs performance. The study is qualitative and is premised on primary data obtained through structured interviews of 14 key informants. The main findings are that like in any other country in the world, patronage exists in the Zimbabwean SEPs sector and that it has a significant contribution to the sector’s poor performance. The study concludes that no amount of
demonization of the phenomenon can yield any positive results unless the focus is placed on how governments can leverage the positive effects of patronage appointments and minimize the negative effects by coming up with a robust model for transparent recruitment and appointment system of public manager
The Relationship Between Compensation Management and Job Satisfaction Among Employees at Employees Provident Fund (Epf)
Get PDFThe purpose of this study is to determine the relationship between compensation management and job satisfaction among employees at Employees Provident Fund (EPF). This study also focuses on identifying the compensation management elements which are compensation policy design, awareness of compensation plans,
compensation plans and management and employee relations that will effect employee job satisfaction. The survey was carried out at selected Employees Provident Fund branches and call centre in Central Region (Kuala Lumpur and Selangor). A total of 94 customer services employees participated in this study. Data was collected through 51 items questionnaire on a five-point Likert Scale. Both descriptive and inferential statistical were used to analyze the data using Statistical Package for Social Sciences
Software (SPSS) version 27. The Pearson correlation analysis were conducted to test the relationship between four independent variables with employee job satisfaction. Whereas, descriptive analysis was conducted to analyze demographic characteristics
of respondents. The findings of this study showed that all independent variables have relationship with job satisfaction except awareness of compensation plans that has no relationship with job satisfaction among EPF employees
Impact of innovation engagement in food manufacturing industries at Kedah
Get PDFMalaysia's food and beverage business is considered a high demand industry. Manufacturers are now not only responsible for producing the products that customers demand, but they must also fulfil consumer expectations in terms of compliance and manufacturing capacity. As a result, most F&B producers have embraced innovation in order to satisfy market demands. There are several variables that might affect an organization's innovation performance. The indicators are development (new products), operation (new processes), management (new business models), and transaction (new forms of market transactions). As a result, the purpose of this study was to investigate the external partnership, Halal System Compliance, and Human Resource Management Practices and their relationship to innovation performance in Kedah Food and Beverage Manufacturing. The survey was distributed to 275 randomly selected respondents from Kedah Food and Beverages. The survey questionnaire included 41 items for discussing innovation performance with external partners, halal compliance, and human resource management practice (HRMP). Overall, the findings of this study indicate that external partners, halal compliance, and Human Resource Management Practice (HRMP) are positively connected with innovation performance in Kedah Food and Beverage Manufacturer. In addition, this study examines the consequences for Food and Beverage Manufacturers players and provides future research suggestion