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This paper aims to analyse the profiles of high net-worth individuals (HNWIs) who were caught for tax malfeasance during a tax audit and to examine factors that influence tax malfeasance among HNWIs in Malaysia.

This paper examined 235 HNWIs who were involved in tax malfeasance after audited by the Inland Revenue Board Malaysia from year 2009 to 2013. A research model was developed to examine the influence of four independent variables which are tax rate, level of income, source of income and taxation performed by tax professionals on tax malfeasance.

Multiple regression was used to test the proposed research model. The findings show that source of income and taxation performed by tax professionals influence tax malfeasance among HNWIs in Malaysia. This study also uncovers no significant relationship between tax rate and level of income with tax malfeasance of HNWIs.

This study could be the first in Malaysia that has used actual audited data in examining tax malfeasance among HNWIs. This study provides important insights not only to the Malaysian tax authorities but also to tax authorities and tax researchers in other parts of the world, given the fact that tax malfeasance of HNWIs is a prevalent and universal problem.

The Inland Revenue Board Malaysia has just launched the electronic tax filing system. To date, there has been little scholarly study in examining people’s state of technology readiness. Technology readiness (TR) is defined as people’s propensity to embrace and use new technologies for accomplishing goals in home life and at work (Parasuraman, 2000). Drawing on insights from the literature, this study attempts to adopt the Technology Readiness Index (TRI) of Parasuraman and Colby (2001) in examining the state of technology readiness of tax officers. A survey questionnaire was personally administered on 210 tax officers in Malaysia. A total of 187 usable questionnaires were collected. The survey found that although Malaysian tax officers are optimistic towards new technologies, they experienced a considerable level of discomfort with new technologies. Notably, male tax officers displayed more optimism than their female counterparts. There were no significant differences between gender and age on innovativeness, discomfort and insecurity dimensions. Based on the TRI, the respondents were segmented into explorers (6 per cent), pioneers (39 per cent), skeptics (35 per cent), paranoids (16 per cent) and technology laggards (4 per cent). This study provides timely and useful information for the tax authorities and has implications for tax administration and policy development.

This study aims (i) to assess the quest for tax education among working adults that pursuing off‐campus non‐accounting program, (ii) to analyze the level of tax knowledge among the working adults, (iii) to elicit the relevant tax topics to be taught should tax education be integrated into non‐accounting curriculum in higher education. We surveyed 450 working adults pursuing off‐campus non‐accounting program in one Malaysian public university. 190 usable responses were received. The survey found 64 per cent of the respondents were keen to learn taxation, and only 23.7 per cent of the respondents possessed high level of tax knowledge. The topics that they desired to learn the most are basic tax principles, personal taxation, tax planning for individuals and taxation for small business and company. The findings suggest that as we moved into the era of self‐assessment tax system, it is imperative for the accounting academics and the education authorities to seriously consider introducing tax education in non‐accounting curriculum in higher education.

This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e‐tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e‐tax applications skills; and to solicit tax practitioners' opinion regarding integrating ICT skills and tax software into a tax course.

An online survey method was used to collect the data. An online survey was distributed to 385 tax practitioners who worked in the accounting/tax firms that participated in the university's internship programs. A total of 112 usable questionnaires were analyzed.

The survey found that the three most important ICT skills with which fresh graduates should be familiar before graduating were spreadsheet software, word‐processing software, and e‐mail. The result shows that the usage of e‐tax applications is still not pervasive in tax practice. Overall, senior tax practitioners rated fresh accounting graduates' ICT skills as “average”. Both senior (75 percent) and junior (73.7 percent) tax practitioners agreed that ICT skills and tax software should be integrated in the tax course offered by the universities.

This study has provided insights to policy makers and tax educators to revamp the existing tax curriculum, and to introduce learning tax software in classes, and to place more emphasis in imparting ICT skills in tax education.

Scholarly study on tax education and ICT is scant. Little is known about whether the existing tax education is adequate in meeting the needs of the employers in the job market. This paper has emerged to fill a knowledge gap.

This study aims to assess the state of technology readiness of professional accounting students in Malaysia, to examine their level of internet self‐efficacy, to assess their prior computing experience, and to explore if they are satisfied with the professional course that they are pursuing in improving their technology skills.

A questionnaire was developed to collect data. The questionnaire was posted to the first 500 students registered for the Malaysian Institute of Certified Public Accountants' advanced stage examination in December 2005. A total of 110 usable questionnaires were used for data analysis.

Based on the technology readiness index of Parasuraman and Rockbridge Associates Inc., the survey found that professional accounting students were neither highly techno‐ready nor highly techno‐resistant towards new technologies. The respondents were then classified into five categories, explorers (5 percent), pioneers (42 percent), skeptics (38 percent), paranoids (13 percent), and technology laggards (2 percent). Overall, the survey found that the respondents had moderate level of internet self‐efficacy and computing experience.

This study provides important insights for professional accounting bodies to intensify information communication technology (ICT) integration into accounting education curriculum and assessment policies. Accounting educators need to be innovative in teaching and in assessment strategies to integrate ICT effectively in campus.

Scholarly study of professional accounting students and ICT is scant; this paper emerged to fill up a knowledge gap.

This paper aims to present an integrative model in predicting corporate tax fraud.

This paper is grounded on three theories, namely, the theory of reasoned action, theory of planned behaviour and the “Fraud Diamond Theory”.

By integrating these three theories, this paper proposes that individual cognitive factors, fraud diamond factors and organizational factors such as normative and control factors influence managers to commit corporate tax fraud.

Practically, the proposed integrative model enables the government and tax authority to understand on why corporate managers engage in corporate tax fraud. It will also allow them to devise practical methods and strategies to prevent the corporate managers to engage in tax fraud.

This study has merit that proposed an integrative model in predicting corporate tax fraud. Research on corporate tax fraud has been the subject of limited investigation; hence, this study contributes to the tax compliance literature by proposing an integrative model to study corporate tax fraud in a Malaysian tax setting. Future studies can be conducted to test the proposed integrative model in examining the circumstances of managers’ intention to commit corporate tax fraud.

The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact of tax non-compliance on the economy and the evolving nature of the Malaysian corporate tax system have motivated this study. The purpose of this paper is to examine the determinants of corporate tax non-compliance among small-and-medium-sized corporations (SMCs) in Malaysia.

This study used economic deterrence theory to analyze and test 375 tax-audited cases finalized by the Inland Revenue Board of Malaysia in 2011.

Multiple regression results revealed that marginal tax rate, company size and types of industry exerted significant effects on corporate tax non-compliance. The services and construction industries were noted to be the predominant industries engaged in tax non-compliance. The amount of concealed income unearthed during tax audit indicates clearly that there is widespread tax non-compliance in Malaysia and the quantum of tax lost through tax non-compliance is quite high.

This study only sampled SMCs audited in 2011, hence, care has been exercised in generalizing the findings.

This study affirms that marginal tax rate, company size and types of industry are the main factors influencing compliance behavior of SMCs. The findings provide important insights not only to the Malaysian tax authority, but also to tax authorities and tax researchers in other parts of the world given that tax non-compliance of SMCs is a prevalent and universal problem. For example, with regard to the finding that marginal tax rate and company size are linked to non-compliance, it can be surmised that tax authorities ought to divert resources to firms with such characteristics when conducting audits.

Most tax research tax examining corporate tax non-compliance used financial data from annual reports to predict tax non-compliance, which are not very accurate. This study used actual tax audit cases obtained from the tax authority which are reflective of the actual situation. This study complements the scant existing literature by empirically evaluating the factors that influenced corporate tax non-compliance in a developing country like Malaysia.

The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia.

In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of SMEs, the authors run a multiple regression analysis to examine the impact of location, agent, type of industry, size of enterprise and type of tax evasion on SMEs’ tax evasion in Malaysia.

The authors find that tax evasion among SMEs in Malaysia is the highest when the business is located in a suburban environment and has no tax agent. Tax evasion is also influenced by the size of the SME (micro or medium).

This study gives insight that the IRBM can use to aid its collection department in profiling SMEs that have a higher tendency to evade paying tax.