期刊名称：Journal of Development and Agricultural Economics
电子版ISSN：2006-9774
出版年度：2012
卷号：4
期号：13
页码：361-370
DOI：10.5897/JDAE12.127
语种：English
出版社：Academic Journals
摘要：This study examines the weakness issues in tax audits of Agriculture based industries from the perspectives of tax practitioners, with particular reference to the tax audit approach, audit process, and competency, as well as the mindset of government tax auditors in Malaysia. This work is a descriptive study based on 200 respondent surveys, where the majorities (62.5%) were from Kuala Lumpur, 14% from Ipoh, 12% from Penang and 11.5% from Johore Bahru. The findings indicated that tax auditors need to change their mindsets and those taxpayers should not be perceived as offenders before proven guilty of tax evasion. In turn, tax auditors not only need to be eminent in taxation law, but also they need to be competent in accounting, auditing, business, communication and interpersonal skills, so that they competently process a tax audit that provides sufficient justification on establishing the tax liability. It is important for tax auditors to equip themselves with forensic accounting skills that comply with the Tax Audit Framework. Agriculture based sector tax auditors ought to use the tax field audit as an avenue to educate, communicate, and interact with the taxpayers and their tax representatives to build relationships, mutual respect, and trust.
