Manajemen Pendapatan Dan Pengecualian Pajak Pendapatan Di Malaysia

This study examines whether earnings management action was done in Malaysia for period of 1999. The study was based on abnormal accrual, continued by is spliting off to discretionary accrual and non-discretionary accrual by Jones\u27 model (1991). There were 295 companies registered in Kuala Lumpur Stock Exchange which had completed financial statement for the year of 1999-2000. Statistical analysis in this study shows that there is no strove evidence that the earnive management by income maximization that was motivated by the release of income tax exemption was applied in 1999 by income amximization that was motivated motivated by the release of tax income exemption was applied in 1999. The analysis is also done for the year of 2000, as the action of earning management in 1999 will have impact for the financial reporting in the following year. Thus, in can be identified that the finding in the year of 2000 will support the finding of the previous year

Leadership and Innovation on Performance of Private Higher Education Institutions in Malaysia

The contribution of private higher education institutions (PHEIs) in Malaysia is important to the higher education industry. Among the roles of PHEIs are providing a pathway to local and International students to the tertiary level of education, contributing towards making Malaysia an International and highly reputable hub for higher education as well as limiting the flow of our intellects to foreign countries. However, there has been a major concern over the performance of PHEIs. Due to the volatility of the higher education landscape, many local PHEIs are facing with serious issues and challenges which affect their organizational self-sustainability. If the issues and challenges are not seriously addressed, it could impede the growth of PHEIs as well as become the barriers to PHEIs to serve their roles in Malaysia higher education sector. This conceptual paper provides some insights into the issues and challenges of PHEIs in Malaysia. It also identified leadership and innovation as the critical success factors for PHEIs organizational self-sustainability and proposed that these two independent variables are tested in future research

An Investigation of the Current Autonomy Status of the Malaysian Public and Private Universities: an Empirical Result

The benefits and importance of university autonomy for facilitating and accelerating higher education transformation have been broadly agreed by many higher education stakeholders. This paper aims to investigate the Malaysian public and private universities degree of independence and autonomy from the government and other external forces. The extent of an institute's autonomy is measured based on their independent in appointive, academic, administrative, and financial matters. An emailed survey has been sent to top-level management of 28 public and private universities in Malaysia, resulting in 126 respondents. The respondents for the survey consisted of vice-chancellors, deputy vice-chancellors, deans, directors, and deputy deans. Using SPSS statistical software, data were analyzed by descriptive and inferential statistical analysis. The results demonstrate that the majority of the components under academic matters, administrative and financial matters are considered high autonomy, with less interference of the government over those institutions. With some reason, autonomy related to the appointment of the vice-chancellors and dismissals of rectors and vice-chancellors is still under government control. However, based on the findings, autonomy development at public and private universities in Malaysia has been engaged in a long journey that enabled it to compete and to progress well at the global level