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All Journal JABE (Journal of Accounting and Business Education) JHCLS
Mohd Rizal Palil
School of Accounting, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia
Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice

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Tax Planning Practices Amongst Tax Agents: Evidence from Malaysia Palil, Mohd Rizal; Razif, Syahirah
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 1, September 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i1.20169

Abstract

This study explored the complexity of corporate tax planning practised by the tax agents. In Malaysia, studies on tax investigations were limited due to the high information privacy factors. This study aimed to reveal the tax planning strategies through frequent adjustments made by the companies helped by the tax agents. Tax management itself is a way to properly meet the tax obligations, but the paid amount of tax can be reduced to obtain the expected profits. Tax planning leads and attracts more public attentions. A survey among 106 tax agents in Malaysia working in big-four companies revealed that tax planning appeared to be significant suggested by the tax agents as the companies had limited knowledge on tax regulations and law. This study also found an interesting finding in which companies heavily relied on the tax agents in minimising their yearly tax incidence although the tax planning might violate the current tax laws. This study recommends that the essential elements of designing a good tax system will help restrict the conditions which enable the tax evasion for the future development. This study considered the theoretical developments and related empirical findings on the interrelated issues to measure the tax planning and possible causes and results of corporate tax evasion. This study presented some ideas for further research to examine the unexplained topics on tax planning.  In addition, the research findings also signaled to the policy makers to focus more on the integrity of tax agents to increase the compliance.
The Government’s Role in Interfaith Marriage Rights Protection: A Case Study of Adjustment and Social Integration Rosidah, Zaidah Nur; Karjoko, Lego; Palil, Mohd Rizal
Journal of Human Rights, Culture and Legal System Vol. 3 No. 2 (2023): Journal of Human Rights, Culture and Legal System
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jhcls.v3i2.105

Abstract

The research aims to determine the government's role in interfaith marriage rights protection in Indonesia and Malaysia. This research belongs to normative research that examines the role of government in the religious difference in marriage in Indonesia and Malaysia. This research employed a case approach, namely the study of the role of government in interfaith marriage rights protection. The techniques of collecting law items were conducted using literature research, while the analysis techniques were performed using deductive syllogism and interpretative methods. The results indicated that interfaith marriages are not technically recognized in Indonesia since the marriage connection is regarded to be a contract between two persons of the same religion.  While this is going on, interesting cases frequently take place near the Malaysian and Indonesian borders, particularly in the Sambas region. The Indonesian government's role in intermarriage rights protection is manifested in the Indonesian judiciary. The courts have sanctioned multiple interfaith marriages. Religious conflicts that occur in Malaysia cannot be avoided. It may become a ticking time bomb or a flesh-piercing thorn
Co-Authors Lego Karjoko Razif, Syahirah Zaidah Nur Rosidah