Cooperation, Tax Complexity and Managerial Control: A Study on Tax Auditors’ Conciliatory Style

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Zarifah Syahirah Nordin
Izlawanie Muhammad
Kalsom Abd. Wahab
Nor Asiah Yaakub


Research aim: This paper aims to investigate the external factors
that influence tax auditors’ conciliatory style when dealing with tax
Design/ Methodology/ Approach: A self-administered questionnaire
which serves as the research instrument was used in this study.
Respondents were tax auditors attached to the Inland Revenue Board
of Malaysia (IRBM) in Peninsular Malaysia.
Research findings: Findings show that the external factors of tax
complexity and managerial control significantly influence tax auditors’
conciliatory style. However, taxpayers’ cooperation carries no
Theoretical contribution/ Originality: This study provides empirical
evidence which demonstrates the influence of external factors (such as taxpayers’ cooperation, tax complexity and managerial control) on
tax auditors’ conciliatory style.
Practitioner/ Policy implications: The findings are relevant to the
IRBM who can use the outcome to improve its dispute resolution
process as well as to gain a better understanding of tax auditors’
Research limitation/ Implication: The findings of this study can
only be generalised to the population in Peninsular Malaysia. Thus,
future studies may be conducted in East Malaysia and other Asian
countries so as to examine if tax auditors’ behaviour differs across
Keywords: Conciliatory Style, Disputes Resolution, Tax Audit, Tax
Auditor, Tax Auditors’ Behaviour
JEL Classification: M42


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