Roshaiza Taha

Roshaiza Taha
Universiti Malaysia Terengganu | umt · School of Maritime Business and Management

BAcct (Accounting) (UUM), MBA (Accounting) (UUM), PhD (Monash University)

About

37
Publications
66,143
Reads
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340
Citations
Citations since 2016
19 Research Items
304 Citations
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20162017201820192020202120220204060
20162017201820192020202120220204060
20162017201820192020202120220204060
Additional affiliations
October 2003 - July 2015
Universiti Malaysia Terengganu
Position
  • Professor (Associate)

Publications

Publications (37)
Conference Paper
The reduction in government funding for public education in Malaysia over the past five years has led public universities to find alternative resources. Therefore, Waqf (Islamic endowment) is proposed as one of the possible solutions. Waqf is interesting in that the accountability system is different as it has triple accountability: upward accounta...
Article
Purpose The purpose of this paper is to determine whether Hofstede’s cultural dimensions have a significant relationship with ethical decision-making among tax practitioners while performing their duties in ensuring tax compliance among taxpayers. Design/methodology/approach A structured questionnaire was used to collect data from tax practitioner...
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Full-text available
Management Accounting Practices (MAPs) usage among Small and Medium-sized Enterprises (SMEs) and their implications are examined in this paper. 291 sets of questionnaires were dispersed and six interviews were conducted to gather the data. The usage frequency of individual practices and thematic analysis are deliberated, and the results denote the...
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Despite being heavily regulated as housing industry is highly controlled by a range of pertinent and critical laws to be complied (Nuruddin, Syed Abu Bakar, & Jaafar, 2015), housing prices in Malaysia have increased significantly over recent years, especially in more developed areas. Since 2010, the loan for purchasing residential property is consi...
Article
The purpose of this study is to examine the level of aggressive tax planning (ATP) among companies listed in the Access, Certainty, Efficiency (ACE) Market of Bursa Malaysia. On top of that, this study also investigates the relationship between company characteristics, ethnicity, and ATP. This study uses a balanced pooled sample of 105 firm years-o...
Article
This study aims to propose a research model on aggressive tax planning behaviour among listed companies in the Malaysian ACE market. There is no mutual decision on the relationship between company characteristics and tax planning in previous studies. Based on a thorough review of previous studies, the inconsistency was due to the utilization of oth...
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The purpose of this study is to examine the moderating effect of non-audit services fees on the relationship between size, profitability, leverage, capital intensity, inventory intensity, financial distress and ethnicity with aggressive tax planning. This study uses a sample from companies listed on the Malaysian (Access, Certainty, Efficiency (ACE...
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The ongoing tax reform in Malaysia has triggered our motivation to understand the effect of such reform on the public since the government has continuously emphasised that the changes would not burden the consumer. Whether this is a myth or reality is deemed interesting to ponder upon. Thus, this study aims to provide evidence concerning Malaysian...
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This study attempts to investigate the environment cleanness between the total factor productivity, natural resources and green taxation on Malaysia’s clean environment. Using the environmental Kuznets curve (EKC) hypothesis, this study employs the bootstrap quantile estimates based on the annual data series covering the period of 1970–2018 to anal...
Article
This study was conducted to assess how entrepreneurship experience, family background, and societal factors influence university students in Terengganu to embark on entrepreneurial activities. It cannot be denied that entrepreneurship exposure on campus may drive university students to engage in activities which may enhance their academic achieveme...
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This study explores the effects of domestic financial development, growth and trade openness on tax collection for Malaysia using the ARDL and bootstrap rolling window estimates covering the period 1970-2017. The empirical results suggest that, the presence oflong-run relationship between tax revenue and per capita GDP and short-run relationship be...
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Stress is a common health problem among university students despite being a socially advantaged group. Therefore, the purpose of the paper is to explore the prevalence of stress among university students, specifically among the Bachelor of Accounting students from three universities in Malaysia. The sample consisted of 183 students and the data wer...
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This paper seeks to investigate the impact of financial accessibility constraints and government regulations on organisational performance of small and medium-sized enterprises (SME). On the basis of a literature review covering works specialising in financial accessibility constraints, government regulations and organisational performance, a quant...
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The main purpose of this paper is to establish the plausibility and the dynamic nexus between financial developments, economic growth and tax revenue in Malaysia. The analysis of these relationships is vital considering the instability of the global economy which has affected growth. In this study, we employed annual time series data covering the p...
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This study attempts to investigate the impact of economic growth and stock traded on taxation for emerging Asian countries, namely China, India, Indonesia, Republic of Korea, Malaysia and Thailand. To examine the plausible links between these indicators, we used semi-parametric, heterogeneous and panel causality analysis by employing data covering...
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This paper investigates the occurrence of time budget pressure among auditors in Malaysia. Using the questionnaire, auditors registered with the Malaysian Institute of Accountant were approached to gather their perceptions about the time budget pressure in the previous year of audit work and their respond to the pressure. The results indicate that...
Conference Paper
Full-text available
Zakat has been emerges in Muslim economic since the rule of Prophet Muhammad and becoming the best solution in bridging the gap between the rich and the poor. To date Zakat is still becoming the best tool in combating poverty. However with the abundant of zakat fund collected it is now crucial for the appointed organization in this case Zakat insti...
Article
Traditional growth literature advocated the role of fiscal policy in establishing economic growth (Mckinnon, 1973; Schumpeter, 1911; Shaw, 1973; Solow, 1956; Zagler and Durnecker, 2003), but it did not consider the role of the stock market and the financial intermediation as the potential determinants of growth. Among those few economic theories ex...
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This paper attempts to analyze the effect of corporate tax to the firm's capital structure. The study uses the sample of Malaysian firms that are listed in the Bursa Malaysia. We exploit a time series and cross sectional data of 35 companies over 2007-2012 and build an empirical model based on proceeding literature. These data, then, are used to ex...
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The original balanced scorecard (BSC) model by Kaplan and Norton (1992) viewed the organization from four different perspectives: Financial, Customer, Internal Business Process and Learning and Growth Perspective. This model has been widely used in both profit and non-profit organizations. The measurement of these perspectives determine the perform...
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The purpose of this paper is to examine the effects of capital market and fiscal policy influences in determining the nexus of economic growth in Pakistan from July 2003 to July 2012. The authors utilise ADF unit root test, Johansen Cointegration test, VECM test, Granger causality test and variance decomposition analysis to test the relationship am...
Article
Purpose: Taxation is main source of government income and has direct linkages with economic performance for most of countries. This study attempts to investigate the long-run nexus between economic performance and tax revenue for Malaysia as a developing nation with dynamic economic progress for the last 2 decades. Methodology: To determine the lon...
Conference Paper
This is a conceptual paper to study the importance of developing a Balanced Scorecard (hereafter BSC) model to be applied in public sectors in Malaysia. This study reviews the successful implementation of BSC in private sectors and explores why it is crucial to extend its application to government sectors, especially public sectors that are entrust...
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The main aim of this paper is to investigate empirically the impact of the financial system on economic growth in Malaysia using dynamic multivariate time series econometric modelling with structural break analysis. This study used monthly data from the index of industrial production (IIP) as a proxy for economic growth, Kuala Lumpur Composite Inde...
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This study investigates the nexus between stock market, taxation and economic growth in Malaysia. In this study we empirically tests Levine’s (1991) endogenous growth theory, which suggests that the stock market and tax policy jointly affect economic growth. According to Levine, taxes and other impediments on financial activities have the potential...
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We provide new empirical evidence on the relationship among direct tax revenue and banking and non-banking activities in Malaysia’s financial system, utilising monthly data for the period 1997–2008. The existence of the long run equilibrium relationship between tax revenue and the financial system was investigated using the autoregressive distribut...
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This paper discusses the role of zakat as a mechanism for poverty eradication. Zakat is defined as 'purification' or 'growth'. Zakat enables the wealthy or rich people to purify their hearts from greed by giving a part of their wealth to the needy. The needy who receive the zakat are then able to fulfil their needs, and, thus, the economic wealth b...
Article
We provide new empirical evidence on the relationship among direct tax revenue and banking and non-banking activities in Malaysia's financial system, utilising monthly data for the period 1997 to 2008. The existence of the long run equilibrium relationship between tax revenue and the financial system was investigated using the autoregressive distri...
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Full-text available
The effects of economic growth on government tax revenue were investigated for Malaysia during the period of 1970-2009. Theoretically and empirically it has been shown that taxes affect the allocation of resources and often distort the economic growth. However finding of this study clearly shows that there is a unidirectional relationship between e...
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This paper empirically tests Levine's [1] endogenous growth model, which suggests that stock market and tax policy jointly affect economic growth. Following Levine [1], tax or impeding financial market activities have the potential to lower per capita growth rate. Using monthly data from 1980 to 2008, the relationship between tax revenue, stock mar...
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This study seeks to explore the relationship between financial development and economic growth in Malaysia over the period of 1980 to 2008 using the Kuala Lumpur Composite Index (KLCI) and the Index of Industrial Production (IIP). Focusing on long term relationship, this investigation is carried out within the Granger causality and vector error cor...
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The trend of tax collection in Malaysia is inconsistent, changing upward and downward depending upon economic conditions. However, over a 30 year period, most years show an increasing increment in total collection. The exceptions are when there is an abnormal economic condition such as financial crisis, war or increase in world oil prices. Total ta...
Article
Full-text available
Taxation became crucial economic tools to govern economics for any country, especially to developing countries like Malaysia. In other words, fund collected from taxation used by the government to provide facilities for its population and for the development of the nation. Other than that income tax is one of the surest way to make sure the governm...
Article
This study empirically examined the relationship between stock market performance and taxation in Malaysia over the period 1980 to 2008. The Gregory Hansen methodology was utilized to examine which tax collected by Malaysia’s Government most impacted stock market performance in Malaysia. The results show that stock market performance contributes mo...

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