Information dissemination and fairness perceptions: The case of Inland Revenue Board Malaysia

This paper highlights how information dissemination or information sharing between the authority (in this case, is the Inland Revenue Board Malaysia-IRBM) and the community at large would to certain extent influence their perceptions on the fairness of the income tax system.Specifically, this paper investigates perceptions of individual taxpayers on the fairness of the income tax system in Malaysia and how such perceptions were formed, by applying a mixed method (through survey and interview).The survey involved 852 respondents while the interview sessions were conducted on 30 participants. The descriptive analysis and thematic analysis were carried out on survey data and interview data, respectively. Survey results indicate that taxpayers generally perceive the income tax system as fair.The interviews, on the other hand, showed that taxpayers were not happy with government spending of tax revenue.Such view was actually resulted from the lack of information disclosed by the IRBM on how they have used the taxpayers’ money. Taxpayers believed if such dissemination of information has taken place, their views on IRBM’s credibility may have been improved

Attitudes and Motivations Graduates in Digital Entrepreneurship

The adoption of technology in entrepreneurship makes technical graduates easier to involve in business.  Hence, this study is to identify the perception of attitudes and motivation of students towards digital entrepreneurship, as well how these differs in gender and academics’ background. This quantitative study consisted sample of 331 final year students from various faculties in the Malaysian University. Questionnaires were distributed via online. The study’s findings revealed that study found that the perception of attitude and motivation towards digital entrepreneurship among students is high. It also found that the perception of attitudes and motivation of female students higher than male. In conclusion, the study’s finding led to important implementation implication for entrepreneurship activities in campus based on the gender. &nbsp

Entrepreneurial Intention among Malaysian Engineering Graduates: Male Versus Female

Engineering graduates are facing greater challenge to enter the limited job market in Malaysia and equipping graduates with entrepreneurial skills has been promoted as a potential solution to this issue. However, gender factor has been implicated in some studies to confound success of entrepreneurship courses.  The purpose of this study is to test the hypothesis of no difference between genders on entrepreneurial intention; a factor deemed to be important to entrepreneurship success. The Theory of Planned Behaviour (TPB) was selected as the framework for understanding this phenomenon.  Three hundred and twenty eight final year engineering students from one public technical university in Malaysia were selected for the study. The Entrepreneurial Intention Questionnaire (EIQ) was used to gather data on entrepreneurial intention among participants.  Using a t-test to analyse data on differences, no statistical difference in entrepreneurial intention is found between males and females, while slight difference is found in the components of TPB (attitude towards behaviour, subjective norm, and perceived behavioural control). The study suggests that gender may not be a factor that needs to be dealt with in the implementation of entrepreneurship programmes among engineering students. &nbsp

Characterization of a short microchannel device for surface cooling

The development of microchannel devices is expanded widely due to the demand for small scale electronic devices. In order to increase the capability of the electronic devices, high heat transfer performance with low energy consumption cooler is required. This study is focusing on the characterization of new short microchannel for surface cooling purposes with the channel dimension of 800 µm wide, 200 µm length, 100 µm depth and total area of one cm2. Deionized water is used as the transport medium. A map of microchannel characteristics is plotted in term of average thermal resistance, pumping power, power supplied and mass flow rate of the fluid. From this mapping, it is shown that the thermal resistance decreased as the pumping power decreased. The results also show that the heat flux has not affected the value of pumping power. The different for each heat flux value is ranged between 3 to 4 %. The mapping presented in this study provides potential characteristics information and conditions to apply this particular microchannel for surface cooling

Entrepreneurial intention among Bumiputera students / Siti Natrah Dolwadi

This study is conducted as a partial fulfillment of the coursework of Industrial Training Project Paper (MKT 669). This title of study is entrepreneurial intention among students. Many universities in Malaysia have introduced entrepreneurship education to promote the interest of students to becoming entrepreneurial behavior in the future. The researcher seeks the undergraduates’ perceptions on factors that influence them to entrepreneurial intentions. This study focused in three elements of entrepreneurial intention that is attitude toward the behavior, subjective norms and perceived behavioral control. All this elements used as an independent variable and the dependent variables is entrepreneurial intention. The main objectives of this study are to understand how attitude toward the behavior, subjective norms and perceived behavioral control affect entrepreneurial intention among students. Through this study, it will help Officer Youth and Sport to identify the new strategy about the entrepreneur that can be used in increase their programs amongst youth. The primary data of this study was gathered by distributing 100 survey questionnaires to respondents at UiTM Kampus Bandaraya Melaka. The questionnaires are divided into six sections which consist of section A until section F. All the data was analyzed using the Statistical Package for Social Science (SPSS) version 19.0. The Cronbach’s Alpha Reliability test which can ensure the high reliability result that was conducted on every variable. In this research, the researcher used the Pearson Correlation Coefficient and Multiple Linear Regression Analysis that were conducted to observe independent variables. All the variables have significant relationship with entrepreneurial intention. Besides that, the researcher also used Independent Sample T-test to test on personal details of respondents. In the end of the study, the findings, recommendation and conclusion for the future research were discussed

The factors affecting employee’s satisfaction at Northport (Malaysia) Bhd / Norhaniza Ya-Habib and Natrah Hamzah

Employee satisfaction is important in managing human capital in the organization. The purpose of this study was to determine the relationship between employee’s satisfaction, work environment, services satisfaction and training opportunities. Theoretical framework was developing based on the detailed-on literature review. Simple random sampling can be as sampling technique. A total of 132 samples were taken for the direct reports revealed that work environment, services satisfaction and training opportunities factors was positively and significantly related to the employee’s satisfaction. We discuss the recommended that suitable for our research and also for company to enhance their employee satisfaction

The influence of work family conflict and fuel subsidy removal on tax compliance: A proposed framework for small and medium enterprises

Several factors have been suggested to influence tax compliance behaviour.To date, some of the factors that have been considered include economic and noneconomic.Despite these studies, however, few studies have attempted to consider the influence of work family conflict and fuel subsidy removal on tax compliance behaviour.This paper proposes work family conflict and fuel subsidy removal to influence the compliance behaviour of the SMEs taxpayers.The proposed model will have several critical implications for understanding the factors that may influence the behaviour of the SMEs taxpayers

Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs

This study examined the influence of economic and, psychological factors, as well as the moderating role of perceived service orientation on the tax compliance of Nigerian SMEs owners / managers. Three hundred and twenty one SME owners /managers participated in the survey.The Partial Least Squares (PLS) path modeling was employed to analyze the data.The results showed that the probability of detection, incentives, and the public governance quality had significant positive effects on tax compliance, while tax complexity had a significant negative effect on tax compliance.On the contrary, the results showed that tax rates and tax knowledge had no significant effect on tax compliance. Furthermore, the findings of the moderating effect revealed that perceived service orientation only moderated tax rates and incentives, while in moderating effect was discovered on the relationship between the probability of detection, tax complexity, tax knowledge and public governance quality.The implications for tax revenue authorities and other policy-makers were also discussed

KESEDIAAN GURU TEKNIKAL MELANJUTKAN PENGAJIAN KE PERINGKAT TINGGI

Kajian ini dilakukan untuk mengenal pasti tahap sikap, minat dan motivasi guru teknikal untuk melanjutkan pengajian ke peringkat tinggi serta perbezaan dari aspek jantina bagi tahap sikap, minat dan motivasi guru teknikal dalam melanjutkan pengajian ke peringkat tinggi. Kajian yang dijalankan ini berbentuk deskriptif iaitu kaedah tinjauan. Seramai 295 orang guru teknikal yang mengikuti kursus Program Pensiswazahan Guru di Universiti Tun Hussein Onn Malaysia dipilih sebagai sampel dalam kajian ini. Data yang diperoleh melalui instrument soal selidik telah dianalisis untuk mendapatkan pengukuran frekuensi, min, sisihan piawai dan peratus digunakan untuk melihat tahap sikap, minat dan motivasi guru teknikal. Manakala, ujian-t bebas pula digunakan untuk melihat perbezaan tahap sikap, minat dan motivasi berdasarkan jantina. Hasil dapatan kajian menunjukkan bahawa tahap sikap, minat dan motivasi guru teknikal terhadap melanjutkan pengajian ke peringkat tinggi berada di tahap tinggi. Hasil dapatan menggunakan ujian-t bebas pula menunjukkan bahawa tiada perbezaan yang signifikan antara guru teknikal lelaki dan perempuan dari aspek sikap, minat dan motivasi untuk melanjutkan pengajian ke peringkat tinggi. Hasil daripada kajian ini diharapkan dapat membantu pelajar dalam meningkatkan penguasaan Bahasa Inggeris dengan memupuk sikap positif dalam diri serta meningkatkan minat mereka terhadap Bahasa Inggeris dengan lebih baik. Oleh itu, diharap kajian ini dapat memberi panduan kepada pihak-pihak yang terlibat dalam membuat kajian yang akan datang

Complexity of the Malaysian Income Tax Act 1967: Readability assessment

This study which examines the readability of the Income Tax Act 1967 (ITA 1967) and its associated Schedules is considered important as the materials are the main references for taxpayers who have intention to comply with their tax obligations.Using FRES and F-KGL analysis, it is found that the ITA 1967 and its Schedules are complex to understand. The findings indicate that the materials under study may need to be rewritten. It is hoped that the findings will contribute not only to the body of knowledge but also to the tax authority