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The effect of internal factors on tax audit effectiveness in the Royal Malaysian Customs Department (RMCD)
Get PDFIndustrial Revolution 4.0 saw changes in the world economy forcing most of the tax authorities to change tax administration towards digitalization. Manual tax audits and investigations have been replaced using technology that is able to help tax administrators select high-risk audit cases and prepare taxpayer profiles. Developing countries such as Malaysia face technological constraints in the auditing process, plus the country's financial position is in a deficit position; therefore, the available option is to increase the effectiveness of tax audits. In connection with that, a study was conducted on officers in the Compliance Division, Royal Malaysian Customs Department (RMCD), to assess the effect of internal factors, namely audit case selection, auditor competence, and management support, on the effectiveness of tax audits. This study is quantitative in nature and uses an online questionnaire as a research instrument. Only senior customs officers are on duty as tax auditors in eight selected states in Peninsular Malaysia selected as respondents. Based on the analysis of data from 139 respondents, the results of the study found that only the selection of audit cases and management support had a significant and positive effect on the effectiveness of tax audits. However, the auditor competency does not have any effect on the effectiveness of tax audits in RMCD. The results of this study can empirically prove the influence of internal factors on the effectiveness of tax audits. In addition, the results of the study are relevant to RMCD, specifically as a guide for improving audit performance and tax revenue
The impact of e-commerce service quality on consumers’ online shopping behavior: Evidence from China
Get PDFIn the rapid progress of information technology, the development of e-commerce has become more and more mature, and consumers' demands for e-service quality have become higher and higher. The service quality of e-commerce platforms profoundly affects consumer perception and behavior. In order to deeply investigate the factors influencing consumers' online shopping behavior, this study constructs a research framework with reference to the e-service quality measurement dimensions and Technology Acceptance Model (TAM), and proposes six research hypotheses. In addition, this study uses quantitative research method to examine and analyze the consumer online shopping behavior, choosing IBM Social Science Statistics Package (SPSS) as the data analysis tool. The scope of the study was controlled within a university in Sichuan Province, China and 391 valid questionnaires were collected. After conducting descriptive, reliability, validity, correlation and regression analysis on the collected questionnaire data, it is concluded that security and reliability have a positive effect on perceived trust, ease of use and responsiveness have a positive effect on perceived convenience, and consequently, perceived trust and perceived convenience have a positive effect on consumer shopping behavior. All hypotheses are supported. This study has both theoretical and practical contributions. On the theoretical side, the findings enrich the measurement dimensions of e-commerce service quality in the China context and provide new insights for the development of service quality theory. On the practical side, this study helps e-commerce platforms in the China context to improve service quality and promote the sustainable development of the e-commerce market
Pengaruh pengetahuan dan motivasi terhadap kepatuhan keselamatan dalam kalangan kakitangan pusat kesihatan di Melaka
Get PDFKepatuhan keselamatan adalah perilaku yang penting bagi mencegah kecederaan dan penyakit pekerjaan. Oleh itu, tumpuan kajian ini adalah mengenalpasti tahap kepatuhan keselamatan dalam kalangan kakitangan di sebuah Pusat Kesihatan di negeri Melaka. Seterusnya, pengaruh pembolehubah bebas iaitu pengetahuan
keselamatan dan motivasi keselamatan terhadap pembolehubah bersandar iaitu kepatuhan keselamatan yang telah ditentukan. Sebanyak 136 orang kakitangan pusat kesihatan telah mengambil bahagian dalam kajian ini dengan menjawab soal selidik. Data dikumpul melalui 19 item soal selidik pada 5 skala Likert dan 5 item adalah soalan demografi yang diadaptasi daripada kajian-kajian lalu. Data kajian dianalisis dengan menggunakan IBM SPSS Versi 26. Analisis deskriptif (min dan sisihan piawai) serta inferensi (korelasi dan regresi berganda) dilaksanakan ke atas data-data kajian.
Keputusan kajian menunjukkan bahawa tahap kepatuhan keselamatan dalam kalangan staff di pusat kesihatan tersebut adalah tinggi. Seterusnya, dapatan kajian mengesahkan bahawa pengetahuan keselamatan dan motivasi keselamatan mempunyai hubungan dan pengaruh yang signifikan dengan kepatuhan keselamatan. Kajian ini dapat memberi sumbangan kepada akademia dengan menyediakan rujukan emperikal daripada keputusan kajian. Selain itu, hasil kajian ini dapat menjadi rujukan
kepada pihak pengurusan dan juga pengamal bidang keselamatan dan kesihatan pekerjaan dalam merangka program-program untuk memastikan kepatuhan keselamatan di tempat kerja
Impact of managerial performance and its antecedents on vat collection performance to support economy development in UAE
No full textVAT collection is a major issue for several governments around the world. Different countries have applied different techniques to enhance VAT collection. Likewise UAE government has introduced VAT and its collection is challenging for them. One of the major issues that has been observed in the literature is that support services are limited, and the staff appointed for collection is incompetent and require proper training. Similarly the managerial role at the same time cannot be ignored. Therefore, the purpose of the study is to identify the mediating role of managerial performance between administrative policies, organizational structure, enforcement, staff competence, support services and VAT collection performance. For the said purpose 364 employees of federal tax authority in UAE in general and Dubai and Abu Dhabi in particular were chosen as a respondent. The study is based on primary research and followed a quantitative research approach using causal study technique. The study followed simple random sampling and applied structural equation modeling to test the direct and indirect effects. The findings of the study are based on structural equation modeling technique and contributed to Economic Theory of Tax Compliance by identifying the mediating role of managerial performance. The results revealed that administrative policies, organizational structure, enforcement, staff competence, support services have a significant direct effect over VAT collection performance. Likewise managerial competence significantly mediate the relationship between administrative policies, organizational structure, enforcement, staff competence, support services and VAT collection performance. The study is equally important for the practitioners in understanding the importance of boosting staff competence and provision of support services for enhancing VAT collection
Factors affecting job transfer intention of teachers in the three southern provinces of Thailand
Get PDFJob transfer refers to the voluntary or self-initiated relocation of work within an organization. In understanding the driving factors behind teachers’ job transfer, the regulatory focus theory can be a useful analytical tool. Based on this theory, the emotional and behavioral outcomes of individuals are influenced by how they fit into and react to various psychological states of regulatory failure within the work environment, such as organizational values, scope and workload, and work community support. This study examines the link between regulatory failure and teachers' intentions for job transfer in the selected provinces of southern Thailand. It also investigates how these factors can lead to job burnout and feelings of despair among the teachers due to the failure to meet their goals. Using a quantitative and cross-sectional survey research design, a total of 351 teachers from public primary schools in the three southern provinces of Thailand were randomly selected as the research sample. The required data was collected through a set of questionnaires administered to the participants. The data collected from the survey was analyzed using the partial least square structural equation model. The results show that factors like community, values, regulatory failure, and job burnout had a collective impact on teachers’ job transfer intention, but with a relatively low level of predictive accuracy. A mediation analysis reveals an indirect-only mediation effect of job burnout towards the relationship between organizational values and teachers' intention for job transfer. It also identifies a serial mediation effect, where regulatory failure and job burnout play influential roles in the relationship between community and teacher's intention for job transfer. The research findings also reveal that the risk of suffering burnout is much higher for teachers that perceive their profession to be too stressful or demanding. These findings provide a better understanding of the psychological mechanism of regulatory focus of teachers and formulate appropriate interventions to improve teacher retention
Critical factors of crisis escalations between customers and front-line security at Dubai International Airport
No full textThe main objective of the research was to examine the moderating role of organizational culture over the relationship between racial profiling, gender profiling, technology usage, and communication channels and crisis escalation at Dubai International Airport. Based on comprehensive review of literature and taking the theoretical support of theory of planned behavior and sequential theory if psychological distress the research is being conducted by applying structural equation modeling over sample of 360 respondents including travelers and front-line staff. The respondents were chosen using convenience sampling basis. For collecting the data, a questionnaire in English was adopted from prior studies. The travelers at Dubai international airport and the staff of front-line employees constitute the population for the study. The valid dataset 360 samples were chosen from received questionnaires. The results of structural equation modeling confirmed all the eight-hypothesis including four direct hypothesis and four moderating hypotheses. The calculated value of explained variation or coefficient of determination confirmed that without moderator the model has capacity to predict 59.8% variation in the crisis escalation and with moderator 60.2%. the study concluded that organizational culture holds a significant moderating role and the model has moderate predictive relevance. Furthermore, the limitations and guidelines for the future researchers are also presented
The effect of advertising campaign on consumer buying behaviour: Petronas (M) Berhad
Get PDFThis study was conducted to investigate how advertising affected Petronas (M) Berhad consumer' purchasing Behaviour. The literature offered talks about the idea of advertising campaign and consumer purchasing behaviour. The researcher employed a descriptive and explanatory study methodology that quantitatively describes and explains the effect of advertising campaign on consumer purchasing behaviour. An information sample of 385 respondents was used. The independent variable was determined to be advertising campaign and the dependent variable was found to be consumer buying behaviour. Advertisements that are impressive, understandable, grabbling, and memorable were thought of as sub-variables of advertising. The collected information from those who responded was then examined. A two-tailed
correlation analysis revealed a high and favourable link between consumers buying behaviour and advertisements that are impressive, understandable, attention grabbling, and memorable. The correlation research also shows a strong advertising campaign between consumers' buying behaviour and commercials that are compelling, memorable, and understandable. Additionally, multiple regressions were used. Based on the findings of this study, it is advised that effective advertising campaigns that use. The projections could be utilized to increase consumer and beat competitor. This study thus contributes a fresh perspective to the existing corpus of research that will aid scholars in their quest to comprehend how advertising influence consumer buying behaviour
Determinants of sustainable performance among Oman's utilities companies; the mediating effect of organization performance
No full textUtility companies in Oman play a major role and provide essential services like water supply, wastewater treatment, and electricity to their nation and local communities. These companies bring long-term benefits to 40% of total spending and provide 87% of job opportunities. Despite the various government and non-government support in assisting utility companies to boost their business performance, utility companies still could not achieve superior performance. This is proven by the low contribution of utility companies to Gross Domestic Product, which is only 2.7 % in 2019 and 3.0 % in 2020. The changing economies and globalisation have caused many utility companies to fail to manage their businesses. As a result, almost half of the utility companies went bankrupt, with a business failure rate of approximately 51% from 2015 until 2019. The main purpose of this study was to investigate the mediating effects of organisation performance (OP) on the relationship between leadership management (LM), customer focus (CF), quality management system (QMS), and sustainable performance (SP) in Oman’s utility companies. This study was conducted using quantitative methods, and questionnaires were sent to 104 utility companies in Oman. SPSS statistical package version 28 was employed to analyse the data. The research results revealed that LM, CF, and QMS have positive and significant effects on SP. Also, OP as a mediator has a significant effect on LM, CF, and QMS towards SP. The developed framework of this study can be employed by policymakers and decision-makers. Additionally, the management department in utility companies should consider the importance of this framework when implementing any practice in the future. For future research, it is recommended that a longitudinal study is carried out to evaluate further the impact of LM, CF, QMS, OP, and SP
Phishing avoidance behaviour among internet banking users in southwest region of Nigeria
No full textDespite the benefits of Internet Banking (IB), its usage among banking users remains low due to Phishing Attacks (PA) regardless of its availability. However, PA continues to harm IB users and banking organizations worldwide causing low usage on IB platforms. Besides, PA remains one of the ultimate online attacks against financial institutions in which technical solutions have not been able to completely prevent its growth. Subsequently, the study advocate for nontechnical solutions to encourage Phishing Avoidance Behaviour (PAB) from users of IB as means to effectively fight against PA. The purpose of this study is to enhance and validate a model that measures PAB among IB users on Technology Threat Avoidance Behaviour (TTAT). The study used a quantitative approach by distributing 600 questionnaires to respondents in the Southwest region of Nigeria using a simple random and cluster sampling procedure. Meanwhile, 501 questionnaires were returned, and 480 were usable. Quantitative data analysis was conducted using PLS-SEM. The result for directed hypothesized relationships is significant, except for Conceptual Knowledge, Self-Efficacy and Perceived Threat, Avoidance Motivation. Interaction hypothesized relationships are insignificant. Similarly, moderating role of System Trust was insignificant. PA is believed to have instilled a low level of trust towards IB users. Meanwhile, the study model validation process was verified with a total of five experts in the field of information systems and banking. This analysis becomes an important contribution to the study that provides the basis for further investigations on the importance of TTAT for IB. The factors identified contribute to policymakers and services providers spotting weaknesses in the current system for future improvement on IB platform, to ensure continuous usage and avoidance of PA by its users. Implementation of PAB by IB users in the Southwest region of Nigeria would have positive influences on the literacy among youths, increase usage, mode of reasoning, and national efficiency. Finally, this study contributes by providing a model that measures PAB success among IB users against PA
The relationship between market orientation, competitive advantage and market performance of manufacturing SMEs in Malaysia
Get PDFSmall and medium enterprises (SMEs) are recognised as a strategic pillar of the Malaysian economy and contribute to economic growth. However, there is limited research on understanding market orientation and the mediating role of competitive advantage on market performance in the manufacturing sector of Malaysian SMEs. The objective of this study is threefold: to examine (i) the influence of market orientation on SMEs' market performance and competitive advantage, (ii) the influence of competitive advantage on SMEs' market performance, and (iii) the mediating role of competitive advantage in this relationship. This cross-sectional study uses convenience sampling as the method of data collection. Data from 386 employees of manufacturing SMEs in Klang Valley, Malaysia, were analysed using partial least squares-structural equation modeling (PLS-SEM) via SmartPLS 3.0. The findings reveal that market orientation positively impacts SMEs' market performance, with competitive advantage as a mediator in this relationship. This shows the importance of SMEs' orientation to market trends and competitor dynamics in enhancing their performance. Further analysis reveals that sustained competitive advantage improves market performance over time. Additionally, innovation differentiation, a key component of competitive advantage, positively influences market performance. By applying the Resource-Based View Theory (RBV) and the Dynamic Capabilities Theory (DC), this study examines the key factors that influence the market performance of SMEs in Malaysia, where market orientation is a prerequisite for achieving competitive advantage. These findings add to the body of knowledge by empirically examining the relationship between market orientation, competitive advantage, and market performance in the context of Malaysian manufacturing SMEs. Manufacturing SMEs should emphasize the critical role of market orientation in discerning customer needs and tailoring strategies accordingly