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Indirect Tax Administration Efficiency of the Royal Malaysian Customs Department 马来西亚皇家海关的间接税管理效率
Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15861
Nur Azhari Mutahar, Nadiah Abd Hamid
The method used to measure indirect tax administration efficiency is crucial; hence, this study will measure indirect tax administration efficiency using the cost-revenue ratio. Malaysia had experienced several changes related to its indirect tax system where the shift of Malaysia’s indirect tax regime is also linked to the efficiency of the indirect tax administration. The lack of empirical research on this matter urges the current study to determine the trend of indirect tax administration efficiency level under the RMCD. In this study, secondary data were obtained from RMCD Annual Report, Ministry of Finance’s Federal Government Estimated Revenue Report, Budget Report, and Treasury Annual Report to examine the trend of RMCD’s tax administration efficiency level for 7 years (2013-2019). Both administration costs and total tax revenue collection were found to affect the efficiency level of the Royal Malaysian Customs Department (RMCD); however, there is no strong evidence to claim that administration costs indeed influence the total indirect tax revenue collection and vice-versa.  Research findings and initial inputs from the RMCD Annual Reports are analysed to discuss and provide recommendations for future research works. The research findings provide important information for the RMCD and policymakers in improvising indirect tax administration.
衡量间接税征管效率的方法至关重要;因此,本研究将使用成本收入比来衡量间接税管理效率。马来西亚经历了与间接税制度有关的若干变化,马来西亚间接税制度的转变也与间接税管理的效率有关。由于实证研究的缺乏,目前的研究主要是为了确定农村间接税收管理效率水平的变化趋势。本研究从RMCD年度报告、财政部联邦政府预算收入报告、预算报告和财政部年度报告中获得二次数据,考察了RMCD 2013-2019年7年税收管理效率水平的变化趋势。研究发现,行政成本和税收总收入都会影响马来西亚皇家海关的效率水平;然而,没有强有力的证据表明行政成本确实影响间接税总收入,反之亦然。本署会分析研究结果及年报的初步资料,并就日后的研究工作提出建议。本文的研究结果为农村地区政府和政策制定者制定间接税管理提供了重要的参考。
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引用次数: 0
Challenges in Family Sports Tourism Development at Pulau Langkawi: Perceptions of Sports Tourists 兰卡威岛家庭体育旅游发展的挑战:体育游客的看法
Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15850
K. Hua, Siti Wardah Mohd Nor, Radzliyana Radzuwan, N. Othman, Ahmad Fikri Mohd Kassim
Today, families are considered the main contributors to the growing market of tourism business. This trend is motivated by the growing awareness on retaining family ties and generating memories of family memories. Making decision for family sports tourism is a challenging task, especially when it involves inter-generational tourism. Although family tourism is growing globally, details of challenges that constrain family tourists varies across the globe and surprisingly no study has so far addressed the issue thoroughly especially in Malaysia. This paper relates the challenges experienced by families of different income levels in family sports tourism at Pulau Langkawi. The objectives were answered based on a survey conducted among 243 family sports tourists at Pulau Langkawi and data collected using questionnaire was statistically tested using MANOVA. Regardless of family income level, quantitative findings identified the influential challenges in significant order as structural constraints, interpersonal constraints, and intrapersonal constraints, with participation fee as the main constraint factor. Family sports tourists of different income group were not significantly constrained by any specific barrier. There is a potential of gaining more knowledge on the barriers experienced in family sports tourism by focusing on other demographic variables. This paper generates a better thought on the challenges experienced in family sports tourism and the prospect in the upcoming sports tourism business.
如今,家庭被认为是不断增长的旅游业务市场的主要贡献者。这种趋势的动机是越来越多的人意识到保持家庭关系和创造家庭记忆的记忆。家庭体育旅游的决策是一项具有挑战性的任务,特别是涉及代际旅游时。尽管家庭旅游在全球范围内不断增长,但限制家庭旅游的挑战的细节在全球范围内各不相同,令人惊讶的是,迄今为止还没有研究彻底解决这个问题,特别是在马来西亚。本文论述了不同收入水平的家庭在兰卡威岛家庭体育旅游中所面临的挑战。这些目标是根据对兰卡威岛243名家庭体育游客进行的调查来回答的,使用问卷收集的数据使用方差分析进行统计检验。无论家庭收入水平如何,定量研究结果发现,影响因素依次为结构约束、人际约束和内部约束,其中参与费用是主要的约束因素。不同收入群体的家庭体育游客不受任何特定障碍的显著约束。通过关注其他人口变量,有可能获得更多关于家庭体育旅游中遇到的障碍的知识。本文对家庭体育旅游面临的挑战和未来体育旅游业务的前景进行了更好的思考。
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引用次数: 0
Factors Influencing the Adoption of E-banking Services in Klang Valley 影响巴生谷采用电子银行服务的因素
Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.16101
N. Izni, N. A. Zainordin, Lu She Chuen, Winsent Ng Yik Onn, Nursyamilah Annuar
The growth of the Internet and the usage of electronic devices such as computers and mobile phones, have increased e-banking services usage, especially online and mobile bankings. This is a great opportunity to identify and understand which factors would significantly affect the user’s intention to use e-banking services and to give the determining factors of e-banking services in the aspect of the users. This could help banking-related companies to improve their services and products. Quantitative analysis was used in this paper to measure the relationships between e-banking services and user’s intention. In the data collection process, questionnaire was distributed to 390 Malaysians, aged 18 and above, who stay in Klang valley. Statistical Package for Social Science (SPSS) software will be used to analyse the collected data based on Pearson’ correlation coefficient and multiple regression analysis to determine the result.
互联网的发展和电子设备(如电脑和移动电话)的使用,增加了电子银行服务的使用,特别是网上和移动银行。这是一个很好的机会,可以识别和了解哪些因素会显著影响用户使用电子银行服务的意愿,并从用户的角度给出电子银行服务的决定因素。这将有助于银行相关公司改善其服务和产品。本文采用定量分析的方法来衡量电子银行服务与用户意愿之间的关系。在数据收集过程中,向390名居住在巴生谷的18岁及以上的马来西亚人发放了问卷。将使用SPSS (Statistical Package for Social Science)软件对收集到的数据进行分析,基于Pearson相关系数和多元回归分析来确定结果。
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引用次数: 1
Employees’ Performance and Organisational Culture in the Utility Sector 公用事业界别的员工表现及组织文化
Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.16130
Nur Shafini Mohd Said, Raghadah Yusof, Siti Rapidah Omar Ali, Khalid Amin Bin Mat, F. A. Mansor
The study investigated the influence of organizational culture towards employee performance at utilities sector.  The purpose of the study was to analyze the relationships between factors that influence employee performance, which are employee participation, openness to communication and reward systems among employees of utilities sector. The researchers have selected the employees working at the utilities sector as the study population, which included 134 employees. A set of questionnaires has been used to collect and analyze data and distributed via Google Form to respondents.  The statistical analyses were performed using version 23 of the Statistical Package for Social Science (SPSS). In order to identify the impact of organizational culture among employees at this sector, the Correlation and Multiple Regressions analyses were used. The results showed that there is a strong relationship between independent and dependent variables. The results also indicate that the three hypotheses were accepted.  The researchers hope that the results will also provide benefits to the organization.
本研究调查了公用事业部门组织文化对员工绩效的影响。本研究的目的是分析公用事业部门员工参与、沟通开放程度和奖励制度三者对员工绩效的影响。研究人员选择了在公用事业部门工作的员工作为研究对象,其中包括134名员工。一套问卷被用来收集和分析数据,并通过谷歌表格分发给受访者。统计分析使用社会科学统计软件包(SPSS)第23版进行。为了确定组织文化对该部门员工的影响,我们使用了相关分析和多元回归分析。结果表明,自变量和因变量之间存在很强的关系。结果还表明,这三个假设都是可以接受的。研究人员希望研究结果也能给该组织带来好处。
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引用次数: 1
Assessing Consumer Consumption Behaviour Through Social Media Marketing: A Survey among Youths in Malaysia 通过社交媒体营销评估消费者的消费行为:一项针对马来西亚年轻人的调查
Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15918
Mohd Remie Mohd Johan, Elisya Maliha Yuan Li Mohd Zain, Tomoki Miura, Tee Mcxin, Nursyamilah Annuar
The purpose of this study is to determine the effect of social media marketing on consumer consumption behavior. The focus of this study is to determine whether the frequency of advertisement, social media fashion trends, influencer endorsements, and product brand have an effect on consumption behavior among Malaysian youths. An online questionnaire that measures factors was constructed and disseminated to young Malaysians to acquire the data needed for this study. SEM-PLS is being used to evaluate the data. A conclusion has been drawn and this study also provided some recommendations for future research.
本研究的目的是确定社交媒体营销对消费者消费行为的影响。本研究的重点是确定广告频率、社交媒体时尚趋势、网红代言和产品品牌是否对马来西亚年轻人的消费行为产生影响。一份测量因素的在线问卷被构建并分发给年轻的马来西亚人,以获取本研究所需的数据。SEM-PLS被用于评估数据。得出结论,并对今后的研究提出建议。
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引用次数: 1
Educating Orang Asli Students: The Challenges Towards Achieving the Malaysian Sustainable Education Agenda 教育原住民学生:实现马来西亚可持续教育议程的挑战
Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15845
I. W. Othman
A low participation of the Orang Asli students can be seen in the local education system and has persisted even after decades of study and enforcement of several government policies. This paper reviews prior research on Indigenous education, to determine how the Orang Asli students are impacted by the mainstream educational curriculum. In attaining the Sustainable Development Goals (SDG) vision of “Education for All” and ensuring that the indigenous students succeed in school, this paper is of the view that it is crucial that a culturally compatible curriculum is implemented in schools. Besides, teachers may need to tailor their teaching style to the Orang Asli students’ needs to allow a more enhanced learning outcome while retaining their cultural competence.  
在当地的教育系统中可以看到,土著学生的参与率很低,即使经过几十年的研究和几项政府政策的执行,这种情况仍然存在。本文回顾了原住民教育的研究,以确定原住民学生如何受到主流教育课程的影响。为了实现可持续发展目标(SDG)的“全民教育”愿景,并确保土著学生在学校取得成功,本文认为,在学校实施文化兼容的课程至关重要。此外,教师可能需要根据原住民学生的需要调整教学风格,以便在保留他们的文化能力的同时提高学习效果。
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引用次数: 0
Influencing Consumers’ Trust in Online Grocery Shopping: A Survey Among Malaysian 影响消费者对网上购物的信任:一项马来西亚人的调查
Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15917
Mohd Remie Mohd Johan, Shao Zhucheng, Kelly Lim Qiao Ling, Nursyamilah Annuar
In Malaysia, online grocery shopping is an emerging field where consumer trust has become a key factor affecting its growth and prosperity. Although grocery shopping does not account for a significant share of total consumer spending, it plays an irreplaceable role due to its unique characteristics of perishability and variability, which makes it relevant to consumers' quality of life. This article aims to explore false advertising, quality issues, logistics and reputation in relation to consumer trust in grocery shopping, using non-probability sampling research techniques in 390 questionnaires from consumers aged between 18 and 45. This article finds that false advertising and logistics have little direct association with consumer trust, while quality issues and reputation have a positive impact on consumer trust in online grocery shopping. Our study fills a gap in this area at this stage. And makes further recommendations to the government, online shopping platforms and grocers, so as to strengthen their regulation, purify the business activities in the market and promote the growth and prosperity of online grocery shopping in Malaysia in light of this research finding.
在马来西亚,网上杂货购物是一个新兴领域,消费者的信任已成为影响其增长和繁荣的关键因素。尽管杂货购物在消费者总支出中所占的份额并不大,但由于其独特的易腐性和可变性,它发挥着不可替代的作用,这使得它与消费者的生活质量相关。本文旨在探讨虚假广告,质量问题,物流和声誉关系到消费者信任在杂货店购物,使用非概率抽样研究技术390份问卷从18岁到45岁之间的消费者。本文发现,虚假广告和物流对消费者信任的直接影响不大,而质量问题和声誉对在线杂货购物的消费者信任有积极影响。我们的研究在现阶段填补了这一领域的空白。并根据这一研究发现,进一步向政府、网购平台和杂货商提出建议,以加强监管,净化市场上的商业活动,促进马来西亚在线杂货购物的增长和繁荣。
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引用次数: 0
Financial Statement Fraud: Evidence from Malaysian Public Listed Companies 财务报表舞弊:来自马来西亚上市公司的证据
Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15937
Norziaton Ismail Khan, Arfa Aqila Muhammad Hapiz
Financial statement fraud is seen as a rampant problem around the world. Early detection is one of the ways to curb financial statement fraud, and it has motivated this study to be conducted.  The main objective of this study is to investigate the primary factors that influence the public listed companies in Malaysia to be involved in financial statement fraud. The sample used in this study comprised 40 financial statement fraud companies matched with another 40 non-financial statement fraud companies listed in Bursa Malaysia from 2003 to 2020. This study used the fraud triangle theory to form the research framework and develop the research hypotheses. Four hypotheses based on the elements of fraud, which are the financial target, external pressure, earnings management, and related-party transaction, have been developed and tested. Regression analysis was conducted to examine the relationship between the elements of fraud and financial statement fraud to test the hypotheses. The results indicated that financial targets, earnings management, and related-party transaction are accepted. However, external pressure was rejected. Interestingly, it was found that the fraud companies had poorer earnings quality one year before they committed the financial statement fraud. Overall, this study would assist the auditors as it identifies early warning signals or red flags. Information obtained from this study could be used by Bursa Malaysia to develop strong regulations and encourage the Malaysian public listed companies to enhance anti-fraud policies.  
财务报表造假在世界各地被视为一个猖獗的问题。早期发现是遏制财务报表舞弊的方法之一,也是本研究开展的动机。本研究的主要目的是调查影响马来西亚上市公司参与财务报表欺诈的主要因素。本研究中使用的样本包括40家财务报表舞弊公司,以及2003年至2020年在马来西亚证券交易所上市的另外40家非财务报表舞弊公司。本研究运用欺诈三角理论形成研究框架,发展研究假设。基于舞弊要素财务目标、外部压力、盈余管理和关联交易,提出并检验了四个假设。通过回归分析来检验舞弊要素与财务报表舞弊之间的关系,以检验假设。结果表明,财务目标、盈余管理和关联交易被接受。然而,外界的压力被拒绝了。有趣的是,发现舞弊公司在财务报表舞弊前一年的盈余质量较差。总的来说,这项研究将有助于审计员识别早期预警信号或危险信号。从本研究中获得的信息可以被马来西亚交易所用来制定强有力的法规,并鼓励马来西亚上市公司加强反欺诈政策。
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引用次数: 2
Building Brand Identity Through Social Media Platform during Covid-19 Pandemic 在Covid-19大流行期间通过社交媒体平台建立品牌形象
Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15919
Mohd Remie Mohd Johan, Md Azalanshah Md Syed, Hamedi Mohd Adnan
Building a substantial brand identity value has become a key issue for many companies' reputation. In previous years, the majority of studies focused on the consumer's perspective towards organizations’ brand equity value. Thus, this study expanded on earlier research by offering a more in-depth exploration and understanding of organizations' perspective on how they develop their brand identity through social media platforms. A qualitative approach using semi-structured interviews was employed to explore the small medium enterprise (SME) of food and beverage service industry. Interviews were conducted with independent food truck businesses in Kuala Lumpur, Malaysia. This study yielded results that showed respondents' interest in brand identity building on social media platforms. Creating a brand identity perception that is recognized by its customers through social media has become an essential activity for food truck (FT) owners to communicate their brand digitally.
建立一个坚实的品牌形象价值已经成为许多公司声誉的关键问题。在过去的几年里,大多数研究都集中在消费者对组织品牌资产价值的看法上。因此,本研究在早期研究的基础上进行了扩展,对组织如何通过社交媒体平台发展品牌形象进行了更深入的探索和理解。本文采用半结构化访谈的定性方法对餐饮服务业中小企业进行了研究。采访对象是马来西亚吉隆坡的独立食品卡车企业。这项研究的结果显示,受访者对在社交媒体平台上建立品牌形象很感兴趣。通过社交媒体创造一种被顾客认可的品牌形象,已成为快餐车(FT)车主数字化传播品牌的一项重要活动。
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引用次数: 1
Descriptive Study on the Level of OSH Awareness Among UiTM Cawangan Pulau Pinang Staff 槟城大学嘉旺安分校员工职业安全卫生意识水平的描述性研究
Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15876
R. Jaafar, Norazah Umar, Anas Ibrahim, W. N. Razali
Safety and health are important factors of any organization to ensure smooth and effective functioning. Occupational safety and health (OSH) awareness among the workers in the prevention of occupational injuries and illness. Various programmes have been implemented by the government and private organizations to increase the knowledge and awareness of OSH in the workplace including among institution higher learning staff in Malaysia. A study was undertaken to identify factors influencing the awareness level of OSH among the staff of Universiti Teknologi MARA (UiTM) in Pulau Pinang Malaysia. A self-administered online questionnaire was distributed to the staff through UiTM email and 193 staff had responded. The questionnaire covered 43 questions and was divided into seven (7) factors that influence awareness level. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) version 20 and presented in descriptive statistics. The study revealed that the highest level of awareness factor was OSH policy with a mean score of 4.90 while the lowest level factor was safety and health committee with a mean score of 3.90. The analysis of all factors indicated that non-academic staff awareness towards OSH is higher than academic staff with a mean score of 4.51 and 4.41 respectively. The university management should increase the role of the safety and health committee so that it can conduct more safety and health activities such as safety talks, training, and campaign through posters and signage on the campus. Good OSH management is very important to prevent an accident at the workplace towards the development of a safety culture.
安全和健康是保证任何组织顺利有效运作的重要因素。提高工人在预防职业伤害和疾病方面的职业安全与健康意识。政府和私营组织实施了各种方案,以提高工作场所包括马来西亚高等院校工作人员对职业安全与卫生的认识和认识。进行了一项研究,以确定影响马来西亚槟榔屿马拉理工大学(Universiti technologii MARA)工作人员职业安全卫生意识水平的因素。通过联合管理研究所的电子邮件向工作人员分发了一份自我管理的在线调查表,有193名工作人员作出了答复。问卷共43个问题,分为7个影响认知水平的因素。使用社会科学统计软件包(SPSS)第20版对数据进行分析,并以描述性统计方式呈现。研究发现,职业安全卫生政策的意识因子水平最高,平均得分为4.90分;安全卫生委员会的意识因子水平最低,平均得分为3.90分。各因素分析表明,非教学人员的职业安全健康意识高于教学人员,平均得分分别为4.51分和4.41分。大学管理层应该加强安全与健康委员会的作用,使其能够通过校园海报和标牌开展更多的安全与健康活动,如安全讲座、培训和宣传活动。良好的职业安全与健康管理对预防工作场所的意外事故和发展安全文化非常重要。
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引用次数: 0
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