Saliza Abdul Aziz

E-Government Application: The Challanges in Malaysia

The changing trend to electronic device instead of manual filing system could enhance the collection of revenue and expedite the process. In fact it could help in reducing the burden and time of routine task i.e. checking and processing. However the acceptance level yet to be concern in certain area in government applications particularly in Malaysia. The idea of moving towards e-government in Malaysia as an alternative of the existing manual system started with the vision to be achieved in year 2020 in becoming a fully developed country. In rationalizing the vision, the Malaysian Government since then continuously spends a huge amount. Unfortunately, the huge amount of investment in upgrading the technology is seems to be wasted as there are certain operations not fully utilized the resources provided by the government. The evidence of low acceptance level in particular the e-filing system introduced by the Inland Revenue Board of Malaysia which is less than four per cent in year 2009 is one of the concern. Hence, the big question mark at this point is how could such situation turns out when the time for Malaysian government trying to achieve to the stage of developed nation is yet less than 10 years. The main objective of this study is to gain understanding on the gaps existed in the e-filing among the tax preparer. In seeking for the imperative answers, this research is design for the following objectives to determine the level of acceptance of tax e-filing; and to identify the determinants of tax e-filing acceptability.

Impairment of assets disclosure by public listed companies in Malaysia

The main objectives of this study are to investigate the disclosure of assets impairment by Malaysian public companies and the compliance to FRS 136 impairment of assets. The study also tries to identify the demographical characteristics of companies who were affected by the adoption of this standard. 100 companies which recognised impairment loss for the year 2003 were selected as our sample and the data were analysed using descriptive statistics. Our study revealed that the compliance to the disclosure requirements as per FRS 136 was unsatisfactory, except for two main requirements which were disclosing amount in the income statement and the nature of assets. The study also documented that property, plant and equipment (PPE) represent the highest tendency of non-current assets subjected to impairment loss. Indeed, the analysis also revealed that companies which poses large amount of PPE recognised high impairment loss than companies that carry small size of PPE.