Salwa Hana Yussof

Salwa Hana Yussof
International Islamic University Malaysia | iium · Department of Accounting

PhD in Taxation, Monash University

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11
Publications
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108
Citations

Publications

Publications (11)
Article
Purpose The Goods and Services Tax (GST) implementation in Malaysia had raised various responses from many parties involved when the new tax was introduced in 2015 until its abolishment in 2018. GST complexity has been stated as part of the reasons for its resistance and abolishment. The purpose of this paper is to identify causes of GST complexiti...
Article
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There are three objectives of the present study: to ascertain the types of assessment which are subject to cheating by accounting students; to determine the justifications given by students in neutralizing their cheating behavior; and to identify cheating deterrents from the perception of the students. A total of 435 questionnaires were collected f...
Article
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Ensuring compliance in tax collection is very crucial as tax is one of the basic elements of public financing in almost all countries. The issue of compliance in tax research has been explored over many years from different perspectives. Initially, it started with a negative assumption of taxpayers’ compliance attitudes and recently the research ha...
Article
Full-text available
Ensuring compliance in tax collection is very crucial as tax is one of the basic elements of public financing in almost all countries. The issue of compliance in tax research has been explored over many years from different perspectives. Initially, it started with a negative assumption of taxpayers' compliance attitudes and recently the research ha...
Article
Full-text available
Purpose This study aims to examine the cheating behaviour among accounting students in terms of the extent of neutralization of cheating and the effectiveness of deterrents to cheating of cheaters and non-cheaters. It also aims to examine the differences in the cheating behaviour between males and females of cheaters and non-cheaters groups. Desig...
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In Malaysia, a self-assessment system has been implemented for all companies for more than a decade. The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. In complying with these demands, many corporate tax...
Article
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Threat of punishment has been emphasized as one of the effective tools to deter taxpayers’ non-compliance attitudes. Thus this study aims to explore the impact of threat of punishment on both individual taxpayers’ attitudes, compliance and non-compliance. The findings from a mixed-modes survey indicate that threat of punishment is insignificant on...
Article
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Malaysian tax system includes a tax depreciation rule separate from accounting depreciation. This paper is to compares and contrasts the accounting treatment of depreciation and the tax treatment of capital allowance. The gap between the accounting and tax is resulted from different definitions of capital expenditure and qualifying asset and also d...
Article
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The article describes the development of accounting and tax law in Malaysia, and discusses the similarities and differences between those two systems.

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Projects

Project (1)
Project
The aim of the project is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for taxpayers in different religions and cultures.