Factors Affecting the Productivity of IRBM Field Tax Auditor: A Case Study in Malaysia

Abstract

The purpose of this conceptual paper is to explore the idea of factors affecting the productivity of field tax auditors in the Inland Revenue Board of Malaysia (IRBM). This study is significant because IRBM has not yet implemented a systematic method of deploying officers to the field tax audit unit throughout Malaysia. The factors identified could be used as a reference in designing future human development programme in IRBM with emphasis on field tax auditors. Several variables have been identified, which are broadly classified into individual characteristics and external factors. Data for the analysis are to be sourced from IRBM’s internal database, unpublished records as well as through direct questionnaire of all respondents engaged in the field audit in Klang Valley. The proposed idea would analyse the relationship between auditors’ productivity and various variables based on the initial assumption that all variables are influencing the productivity directly. This is, however, merely an initial expectation and subject to further data analysis once the data collection is implemented and completed.