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All Journal Jurnal Akuntansi & Auditing Indonesia International Journal of Supply Chain Management
Ahmed Razman Abdul Latiff
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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Tax Literacy Rate Among Taxpayers: Evidence from Malaysia Ahmed Razman Abdul Latiff; Bany Ariffin Amin Noordin; Mohamad Raflis Che Omar; Dwipraptono Agus Harjito
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The extent of taxpayer knowledge can have a major impact on the degree of compliance with taxation rules and regulation. Low knowledge creates uncertainty about requirements of the tax regulation and can lead to high degree of involun-tary non-compliance. This study high¬lighted the importance of taxation knowledge by measuring Malaysian’s tax payers’ tax literacy rate taking into consideration the following criteria: 1) Individual ability to fill the tax return form inde¬pendently, 2) Taxpayer’s interest in learning about tax, and 3) Incident of errors in filling the tax re¬turn forms. Questionnaires were used in this study to ascertain the tax liter-acy rate. The results in¬dicate that among the respondents, professionals group has the highest percentage of tax literacy and the formers have the lowest percentage. Majority of the businessmen paid for services for fill¬ing tax return forms and high rank officers are the highest among the group for not employing oth¬ers for filling the tax forms. Businessmen have the highest incidence of error in filling tax return form and most of teachers reported no error in filling such forms. Most business-men showed interests and were willing to spend time to learn about taxation. They perceived taxation knowledge as an important tool for themselves and also for their family. Overall results indicate that more than 60% of respondents are tax lit-erate. However, a significant number of them are actually‘ functionally tax illiter-ate’. Most of them thought that they knew a lot about taxation as they had read them in the tax literature sent to them by the IRB. However, the evidence was con-trary to this conjecture. The in¬formation on the extent of taxpayers’ knowledge is potentially useful to the tax authorities to assist them in developing effective com-pliance enhancement policiesKeywords: tax literacy rate, tax return
International Financial Reporting Standards Adoption Strategies Effects on Supply Chain Management, Corruption and Accounting Quality: International Evidence Abdullah Hammad Alhammad; Asna Abdullah Atqa; Ahmed Razman Abdul Latiff; W.N.W. Azman-Saini
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract- The empirical literature on the effects of International Financial Reporting Standards (IFRS) adoption strategies on supply chain management and accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with accounting quality. In this regard, this paper investigates the impacts of different IFRS adoption strategies on accounting quality.  The mediating effect of control of corruption on the relation between different IFRS adoption strategies on accounting quality is also examined. The paper uses the two step system GMM estimator with a sample of 35 countries for the periods that span from 2013 to 2017.  The findings reveal that different IFRS adoption strategies have significant influences on accounting quality. The different IFRS adoption strategies, namely enforcement and modification are positively associated with accounting quality with measure of timely loss recognition (?1 = 0.190, p 0.001) and (?2 = 0.189, p 0.001), respectively. These findings are consistent with the prior studies. The findings underline the importance of distinction between different IFRS adoption strategies. Furthermore, control of corruption is found to mediate the associations between different IFRS adoption strategies and quality of accounting, indicating  accounting quality is related to control of corruption, which in turn is affected by both IFRS enforcement and modification strategies. Additionally, the accounting quality is strongly improved by IFRS enforcement and modification through the control of corruption as mediation. This implies that the control of corruption in a given nation by consdring the SCM, improves in accounting quality more than IFRS adoption strategies. These findings provide flesh insights to stakeholders and contribute to accounting quality literature. 
Co-Authors Abdullah Hammad Alhammad Asna Abdullah Atqa Bany Ariffin Amin Noordin D. Agus Harjito Arif Singapurwoko Mohamad Raflis Che Omar W.N.W. Azman-Saini