Rosiati Ramli

Internship for accounting undergraduates: comparative insights from stakeholders

Purpose – This study utilises an internship framework to justify the need for feedback from all three groups of internship stakeholders. The purpose of this paper is to determine the benefits, skills, and outcomes students gained through internships from the perspective of students, university and employers. Design/methodology/approach – A set of structured questionnaires was used to survey the perceptions of students, university and employers of an accounting internship. A total of 172 responses were analysed. Findings – Findings show that all three groups of stakeholders perceived that students benefit from the internship programme. They also perceived that an internship provides the students with both the technical and soft skills required in the marketplace. However, the mean score and ranking differ among the students, university and employers. Research limitations/implications – The study was conducted based on feedback on a single accounting programme. Therefore any characteristics inherent in this...

Power and Trust as Factors Influencing Tax Compliance Behavior in Malaysia

This study adopted the slippery slope framework in the context of tax compliance in Malaysia tax. Thus, the research objective is to examine the effect of slippery slope factors on tax compliance. The slippery slope consists of power and trust. Power is distinguished between legitimate power and coercive power. Power and trust have different influence on tax compliance. Trust is perceived to influence voluntary tax compliance and power influences enforced tax compliance. Survey method is used to collect data involving individual taxpayers as respondents. The findings suggest that only trust has significant effect on tax compliance. Meanwhile, neither legitimate power nor coercive power could influence tax compliance.

Shareholder’s Political Motives and Corporate Tax Avoidance

This paper describes the relationship between shareholder’s political motive and corporate tax avoidance using thexa0Fraud-Risk Theory framework. Many corporate shareholders around the world actively participated in their country’sxa0political arena, either as politicians or as donors to political parties. In order to maintain their political activities,xa0they need easy, cheap and large sources of funds. One of the possible sources of funds is the undisbursed income taxxa0payment to the government. However, this predicament has aroused the suspicion of taxation authorities on the extent ofxa0shareholder’s corporate tax compliance. Since corporate tax avoidance and shareholder’s political motives are attachedxa0to two different entities (corporations and individuals), it is not possible to measure the direct relationship between thexa0variables. However, in this case the relationship will be partially measured. The first part measures the relationshipxa0between corporate ownership and corporate tax avoidance, and the second part measures the relationship betweenxa0shareholder’s political motive and his ownership in the corporation. Results from multivariate data analysis show thatxa0there are significant relationships between variables in both partial relationships. Therefore, this study concludes thatxa0shareholder’s political motive is negatively related to corporate tax compliance level, and shareholder’s political motivexa0is considered as factor that has significant negative influence on corporate tax avoidance’s decision.