An Action Research Methodology into the Interpretation on Withholding Tax: In the Case of the Inland Revenue Board of Malaysia
This paper describes the research work undertaken by the authors in applying action research methodology to identify the interpretation spectrum of the withholding tax provision in respect of section 4A of the Income Tax Act 1967 and the related public ruling. There has been no similar study published on using action research to improve the clarity of withholding tax provision. This study discusses the interpretation spectrum of section 4A of the Act on withholding tax. It is essential to focus on tax clarity as tax uncertainty affect both taxpayers and tax administration. The research had adopted action research method and utilised qualitative method of data gathering by way of focus group and semi-structured interviews and concludes that section 4A need improvements and policymakers should focus their attention on enacting clear law so that taxpayers understand and comply with the law.
Dick, B. (2002). Thesis Resource Paper: You Want to do an Action Research Thesis?
Falcao, T., & Michel, B. (2018). Scope and Interpretation of Article 12A: Assessing the Impact of the New Fees for Technical Services Article. British Tax Review, (4), 422-440.
Finance Bill 2018. (2018). Finance Bill 2018. Retrieved from: www.hasil.my
Gilmore, T., Krantz, J., & Ramirez, R. (1986). Action Based Modes of Inquiry and the Host-Researcher Relationship. Consultation: An International Journal, 5(3), 160-176.
Herr, K., & Anderson, G. L. (2014). The action research dissertation: A. guide for students and faculty. Sage publications.
Mcleod, S. (2013). Kolb - Learning Styles The Experiential Learning Cycle. 7–15. Available at: http://www.simplypsychology.org/learning-kolb.html
McNiff, J. (2014). Writing and Doing Action Research. 2014. Writing and Doing Action Research. SAGE.
Mee, I. C., & Hilman, H. (2015). A Visual Framework for Identifying Sources of Unnecessary Regulatory Burdens on Business. Advances In Global Business Research, 12(1), 878.
Multinational tax and transfer pricing news. 2018. “UN Releases Updated Model Tax Treaty Adding New Technical Service Fees Article.” https://Mnetax.Com/Un-Releases-Updated-Model-Tax-Treaty-Adding-New-Technical-Service-Fees-Article-27765.
Nordness, K. L. (2003). Evaluating Levels of Data Quality from Surveys and Focus Groups
O’Brien, R. (1998). An Overview of the Methodological Approach of Action Research.
Onwuegbuzie, A. J., Dickinson, W. B., Leech, N. L., & Zoran, A. G. (2009). A Qualitative Framework for Collecting and Analyzing Data in Focus Group Research. International Journal of Qualitative Methods, 8(3), 1-21.
Saad, N., Udin, N. M., & Derashid, C. (2014). Complexity of the Malaysian income tax act 1967: Readability assessment. Procedia-Social and Behavioral Sciences, 164, 606-612.
Selener, J. D. (1993). Participatory Action Research and Social Change: Approaches and Critique.
Subramaniam, A. (2014). Alam Maritim’s Case - Scope and Limitations. MLJ 3:vii.
Susman, G. I. (1983). Action research: a sociotechnical systems perspective. Beyond method: Strategies for Social Research, 95, 113.
Zuber-Skerritt, O., & Perry, C. (2002). Action research within organisations and university thesis writing. The learning organization, 9(4), 171-179.
Copyright (c) 2019 Indian-Pacific Journal of Accounting and Finance
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright of all articles published in the Indian Pacific Journal of Accounting and Finance (IPJAF) belongs to their respective authors. Site users are permitted to download and print the articles for personal use. Further reproduction and/or distribution is not permitted, except for brief excerpts or quotations intended for inclusion in some other original works. In this case, proper attribution must be made to the author/copyright holder, and the place of publication must be acknowledged. Altering, editing or otherwise modifying the content of information obtained from the Indian Pacific Journal of Accounting and Finance (IPJAF) is a breach of copyright.
While you retain the copyright of your original material, by publishing in the Indian Pacific Journal of Accounting and Finance (IPJAF) , you will have agreed to the following contractual terms:
- The article is the original work of the stated author(s).
- The work has not been published previously.
- If the Article contains copyright material owned by others, written permission has been obtained from the copyright owner(s) to republish such material in any print or electronic medium and that you have included appropriate acknowledgement of such rights in the Article.
- The author agrees to grant a non-exclusive license to the Indian Pacific Journal of Accounting and Finance (IPJAF) to communicate the work to the public.
- The Indian Pacific Journal of Accounting and Finance (IPJAF) may use the article for publicity purposes.
- The Indian Pacific Journal of Accounting and Finance (IPJAF) may publish the article on third-party sites.
- Any subsequent publication of the article by the authors will carry the acknowledgement: First published in the Indian Pacific Journal of Accounting and Finance (IPJAF) [http://ipjaf.omjpalpha.com]
The Indian Pacific Journal of Accounting and Finance (IPJAF) has taken all reasonable measures to ensure that material contained in this website is the original work of the author(s). However, the Journal gives no warranty and accepts no responsibility for the accuracy or the completeness of the material; no reliance should be made by any user on the material. The user should check with the authors for confirmation.
Articles published in the Indian Pacific Journal of Accounting and Finance (IPJAF) do not represent the views held by the editors and members of the editorial board. Authors are responsible for all aspects of their articles except the editorial screen design.