This study examines the capabilities of the current Malaysian indirect tax administration system as one of the fiscal infrastructures in facing the challenges of globalisation and trade liberalisation. The results revealed that Malaysian Customs Department had been collecting less indirect taxes...

This study critically evaluates the performance of the indirect tax administration in Malaysia using international benchmarks by means of document analyses of published and unpublished sources and a taxpayer survey. It is found that 14 out of 48 tax administrative tasks examined are below the...

While there are various studies on tax administration performance, a study which holistically analyses a tax administration performance management system is lacking in the literature. This paper proposes a performance management framework for a tax administration that integrates the congruence...

A study on organisational culture, employee job stress and job satisfaction within tax administrations especially in developing countries is not evidenced in the literature. This study therefore examines these aspects within the indirect tax administration in Malaysia. Data for this study was...

The self‐assessment system has been implemented on companies since 2001 as to replace the former official assessment system. As such, proceural issues and compliance cost associated with the new assessment system are of significant interest to the taxpayers. This study was conducted in the...