PERSONAL DETAIL


DR. NOOR SHAROJA BINTI SAPIEI

Senior Lecturer
Department of Accountancy
Faculty of Business and Accountancy
 
  79673994
  +60379673810
  noorsharoja@um.edu.my
 Department of Accountancy, Faculty of Business and Accountancy, University of Malaya, 50603 Kuala Lumpur, W.Persekutuan Kuala Lumpur, Malaysia
 
ResearcherID Link
  http://www.researcherid.com/rid/B-9281-2010

ACADEMIC QUALIFICATION
(Qualification), (Institution).



PROFESSIONAL
(Organisation), (Role), (Year), (Level).


  • Chartered Tax Institute of Malaysia (CTIM), Examiner, 2018 to 2018, (National)
  • University of Malaya, Auditor, 2018 to 2018, (University)
  • Asian Journal of Accounting Perspectives (AJAP), Associate Editor, 2018 to 2021, (University)
  • Chartered Tax Institute of Malaysia (CTIM), Examiner, 2020 to 2020, (International)
  • Chartered Tax Institute of Malaysia (CTIM), Examiner, 2020 to 2020, (International)

ADMINISTRATIVE DUTIES
(Role), (Level), (Start date),(End Date).


  • Head of Department, Accountancy, Faculty of Business and Accountancy, 01/04/2020 to 31/03/2022
  • Chief Auditor, Faculty, 28/06/2019 to 31/12/2019
  • BACC Curriculum Review Committee, Faculty, 07/01/2019 to 11/09/2021
  • Ahli Jawatankuasa Ijazah Sarjana Perakaunan (Akauntabiliti Pelaporan dan Pengurusan), Faculty, 08/09/2017 to 07/09/2020
  • Panel Penasihat Akademik, Faculty, 01/09/2017 to 31/12/2019
  • Panel Penasihat Akademik, Faculty, 01/09/2015 to 28/08/2017
  • Coordinator, Faculty, 06/07/2015 to 05/07/2018 (Ijazah Sarjana Muda Perakaunan (BAcc))
  • Pegawai Penghubung 'Association of Chartered Certified Accountant' (ACCA), Faculty, 07/07/2014 to 06/07/2017
  • Ahli Jawatan Kuasa MACC, Faculty, 01/03/2013 to 28/02/2016
  • Panel Penasihat Akademik, Faculty, 01/03/2013 to 28/02/2015
  • Head of Unit, Faculty, 01/03/2013 (Head of Unit for Taxation)
  • Ahli Jawatan Kuasa Persidangan, Faculty, 01/03/2013 to 31/08/2018
  • Member, Time Table Committee, Faculty, 14/10/2006 to 15/10/2008
  • Panel Expert, The Language Council of Brunei Darussalam, Indonesia and Malaysia (MABBIM) , University Malaya, 10/09/2006 to 15/09/2006
  • Assistant Treasurer, Asian Pacific Conference on International Accounting Issues, Faculty Of Business and Accountancy, , University Malaya, 08/09/2006 to 30/11/2007 (International Conference)
  • Panel of Terminology Review, The Language Council of Brunei Darussalam, Indonesia and Malaysia (MABBIM) , University Malaya, 14/07/2006 to 16/07/2006
  • Coordinator, Projek Emas, Faculty, 20/01/2006 to 19/01/2008
  • Treasury, Jawatankuasa Majlis Pemuafakatan Ibubapa Staff FPP , Faculty, 13/05/2005 to 12/05/2007
  • Member, Bacc Accreditation Ad-Hoc Committe, Faculty, 01/01/2005 to 31/12/2006
  • Member, Publicity dan Protocol Committee, Asian Business Conference, University Malaya, 01/04/2004 to 31/03/2005
  • Member, NAPEI Malaysian Education Fair Ad-Hoc Committee, University Malaya, 02/02/2004 to 15/03/2004
  • Member, Quality Assurance Committee,, Faculty, 01/01/2004 to 31/03/2006
  • Member, MBA Graduation Dinner Committee , Faculty, 16/06/2003 to 31/08/2003

AREAS OF EXPERTISE
(Area).


  • Economics, Business and Management, Accounting (Taxation, Tax Compliance Costs & Behaviour, Financial Reporting, Corporate Governance, Small & Medium Enterprises, Islamic Values, Goods & Services Tax, Blockchain Regulation)


RECENT SELECTED PUBLICATIONS
(Publication).


Book

2018
  • Veerinderjeet Singh, Noor Sharoja Sapiei & Mazni Abdullah (2018), Veerinder on Malaysian Tax Theory and Practice, Wolters Kluwer, 4th Edition. 

2015
  • Veerinderjeet Singh, Noor Sharoja Sapiei & Mazni Abdullah (2015), Veerinder on Malaysian Tax Theory and Practice, Wolters Kluwer, 3rd Edition 
Chapter in Book

2020
  • Kasipillai, J. & Sapiei, N. S. (2020). Implementation Issues and Challenges: A Taxpayer’s Perspective. In Mohamed Ariff & Yeah Kim Leng (Eds.), Malaysia’s Taxation System: Contemporary Practices, Issues and Future Direction (pp. 40-67). Sunway University Press and the Malaysian Tax Research Foundation (MTRF). 

2019
  • Sapiei, N. S. & Abdullah, M. (2019). Compliance Behaviour of Muslim Taxpayers: Does Morality Matter? In M. M. Khalid, A. Bhari, & M. A. Mat Rani (Eds.), Contemporary Issues on Zakat, Waqf and Islamic Philanthropy - The strengthening of Islamic Philanthropy in Malaysia (pp. 248-256). Universiti Teknoloji MARA: ACIS. 

2017
  • Abdullah, M. & Sapiei, N. S. & (2017). The Role of Zakat on Tax Compliance Behaviour from the perspective of Muslim Taxpayers. In M. R. Osman, G. Din, & N. Lateh (Eds.), Contemporary Issues on Zakat, Waqf and Islamic Philanthropy (pp. 66-73). Universiti Teknoloji MARA: ACIS. 
  • Sapiei, N. S. & Abdullah, M. (2017). The Influence of Islamic Religiosity Values on Zakat Payment and Tax Compliance: A Conceptual Paper. In M. R. Osman, G. Din, & N. Lateh (Eds.), Contemporary Issues on Zakat, Waqf and Islamic Philanthropy (pp. 48-55). Universiti Teknoloji MARA: ACIS. 

2016
  • Ramly, Z., Sok-Gee, C., Mustapha, M.Z. and Sapiei, N.S.Board Governance, Diversity and Efficiency: Evidence from ASEAN-5 Commercial Banks in A Thematic book of the UUM International Conference on Governance 
  • Mazni Abdullah, Noor Sharoja Sapiei, Mohd Zulkhairi Mustapha and Anna Azriati Che Azmi (forthcoming). Awareness and Knowledge of Goods & Services Tax (GST) Among Small and Medium Enterprises (SMEs): Evidence from Malaysia. In. MIA (2016). Malaysian Institute of Accountants Articles of Merit Award on PAIB 2015. 

2015
  • Sapiei, N. S., Ismail, K. and Abdullah, M. 2015. Ratio Analysis of Tax Compliance Costs Incurred by Malaysian Corporate Taxpayers. In The MIA Articles of Merit Award on Professional Accountants in Business (PAIB) 2014 e-book. Malaysian Institute Of Accountants. 
  • Sapiei, N. S., Abdullah, M. and Ismail, K. 2015. Tax Compliance Theories. In Selected Management Theories in Social Science Research. UM Press 

2006
  • Noor Sharoja Sapiei and Mohd Zulkairi Mustapha (2006). Goods and Services Tax (GST): A Discussion. In Accounting in a Changing Environment, pp. 91-103. Monteiro & Heng: Nexia International. (Non-ISI/Non-SCOPUS)
Article in Academic Journals

2018
  • Yee, C. S., Sapiei, N. S. & Abdullah, M. (2018). Tax Avoidance, Corporate Governance and Firm Value in the Digital Era. Journal of Accounting and Investment, Vol. 19(2), pp. 161-175. (Non-ISI/Non-SCOPUS)
  • Abdullah, M. & Sapiei, N.S. (2018). Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia. International Journal of Social Economics, https://doi.org/10.1108/IJSE-03-2017-0091. (SCOPUS-Indexed)

2017
  • Abdullah, M., Sapiei. N.S. & Ismail, N. (2017). Unqualified Audit Report and Non-Compliance with IFRS: Interview Evidence. Pertanika Journal of Social Science and Humanities, 25(S) March,185 - 198. (SCOPUS-Indexed)
  • Sapiei, N.S., Abdullah, M., Che Azmi, A. A. & Mustapha, Z (2017). Compliance Costs and the Behaviour of SMEs with the Implementation of GST in Malaysia. International Journal of Economics and Management, 11(S2), 379-391. (SCOPUS-Indexed)
  • Sok-Gee, C., Ramly, Z., Mustapha, M.Z. and Sapiei, N.S. (2017). Women on boards and bank efficiency in ASEAN-5: the moderating role of the independent directors. Review of Managerial Science. 11(1), 225-250. (ISI/SCOPUS Indexed Publication) (ISI-Indexed)

2016
  • Anna Azmi, Noor Sharoja Sapiei, Mohd Zulkhairi Mustapha, Mazni Abdullah (2016) SMEs' tax compliance costs and IT adoption: the case of a value-added tax. International Journal of Accounting Information Systems.23 (December), pp. 1-13. (ISI-Indexed)

2015
  • Ramly, Z., Chan, S.G., Mustapha, M.Z., and Sapiei, N.S. (2015).Gender diversity, board monitoring and bank efficiency in ASEAN-5. South East Asia Journal of Contemporary Business, Economics and Law, 7(1), 9-21. (Non-ISI/Non-SCOPUS)
  • Ramly, Z., Chan, S.G., Mustapha, M.Z., and Sapiei, N.S. (2015).Women on boards and bank efficiency in ASEAN-5: the moderating role of the independent directors. Review of Managerial Science, DOI: 10.1007/s11846-015-0186-4 (ISI-Indexed)

2014
  • Noor Sharoja Sapiei; Jeyapalan Kasipillai. Evaluation of Corporate Income Tax Compliance Costs Under The Self Assessment System Australian Tax Forum. 2014, Vol. 29 Issue 1, p3-41. 39p. (Non-ISI/Non-SCOPUS)
  • Sapiei, N. S., Kasipillai, J. (2014). Tax Agents Perceptions of the Corporate Taxpayers Compliance Costs under the Self-assessment System. International Journal of Business and Management, II(3), 92- 109 (Non-ISI/Non-SCOPUS)
  • Sapiei, N. S., Kasipillai, J., & Uchenna Cyril Eze (2014). Determinants Of Tax Compliance Behaviour of Corporate Taxpayers In Malaysia. eJournal of Tax Research, 12(2):285-318. (Non-ISI/Non-SCOPUS)
  • Noor Sharoja Sapiei, Mazni Abdullah, and Noor Adwa Sulaiman (2014). Regressivity of the corporate taxpayers compliance costs, Procedia - Social and Behavioral Sciences, 164, pp. 26-31 (Non-ISI/Non-SCOPUS)

2013
  • Kamisah Ismail, Mazni Abdullah, Noor Adwa Sulaiman and Noor Sharoja Sapiei (2013), The Use Of Business Strategy In Advanced Manufacturing Environment, International Journal of Asian Social Science (IJASS), Volume 4, No 5, pp. 2134-2146. (Non-ISI/Non-SCOPUS)
  • Sapiei, N. S. & Kasipillai, J. (2013). External Tax Professionals Views on Compliance Behaviour of Corporation, American Journal of Economics, Vol. 3 No. 2, pp. 82-89. doi: 10.5923/j.economics.20130302.04. (Non-ISI/Non-SCOPUS)
  • Sapiei, N. S. & Kasipillai, J. (2013). Impacts of the Self-Assessment System for Corporate Taxpayers, American Journal of Economics, Vol. 3 No. 2, pp. 75- 81. doi: 10.5923/j.economics.20130302.03. (Non-ISI/Non-SCOPUS)
  • Noor Sharoja Sapiei, Mazni Abdullah, Kamisah Ismail (2013), A Qualitative Findings of Tax Compliance Burden: Analysis of Tax Preparers Survey, American Journal of Economics. Vol. 3 No. 5C, pp. 1-5. doi: 10.5923/j.economics.201301.01. (Non-ISI/Non-SCOPUS)
  • Noor Adwa Sulaiman, Mazni Abdullah, Kamisah Ismail and Noor Sharoja Sapiei (2013), Audit Quality in Practice: A Critical Analysis of the FRC, Journal of Modern Accounting and Auditing, Volume 9, No 12, pp. 1564- 1573. (Non-ISI/Non-SCOPUS)
  • Mazni Abdullah, Noor Adwa Sulaiman, Noor Sharoja Sapiei and Marizah Minhat (2013), Some Observations on Mandatory Disclosure Practices of Malaysian Public Listed Companies, Middle-East Journal of Scientific Research, Volume 17, No 9, pp. 1228-1236. Scopus (SCOPUS-Indexed)

2008
  • Che Ruhana Isa, Zakiah Saleh and Noor Sharoja Sapiei (2008). A Survey on Financial and Management Accounting Practices Among Small and Medium Enterprises in Malaysia. Journal of Accounting Perspectives, Vol. 1, pp. 17-34. (Non-ISI/Non-SCOPUS)
  • Noor Sharoja Sapiei & Mazni Abdullah (2008). The Compliance Cost of Personal Income Taxation in Malaysia, International Review of Business Research Papers, 4(5), pp. 219-230. (Non-ISI/Non-SCOPUS)
  • Mazni Abdullah & Noor Sharoja Sapiei (2008). Some Evidence of Tax Knowledge in Malaysia: The case of Service Tax. The International Journal of Interdisciplinary Social Sciences 3(5): 73-81 (SCOPUS-Indexed)

2005
  • Noor Sharoja Sapiei & Mohd Zulkhairi Mustapha (2005). A comparative Analysis on Zakah and Conventional Taxation, Jurnal Syariah, Akademi Pengajian Islam, Universiti Malaya, Vol 13, No 1, pp. 65-79. (Non-ISI/Non-SCOPUS)
Proceeding

2017
  • Sapiei, N. S. (2017, Dec.) The Influence of Islamic Religiosity, Moral and Ethical Values on Taxpayers Compliance Behaviour. Paper presented at the 5th ASEAN Universities International Conference on Islamic Finance, Jerudong, Brunei Darussalam. (Non-ISI/Non-SCOPUS)

2010
  • Noor Sharoja Sapiei & Professor Jeyapalan Kasipillai. 2010. Compliance Costs and Compliance of Corporate Taxpayers in Malaysia. Conference Proceeding of the 9th International Tax Administration Conference. 

2009
  • Noor Sharoja Sapiei. 2009. Compliance Costs of Taxation in Malaysia: Literature Review and Policy Options. Australasian Tax Teachers Association (ATTA) Conference Proceeding 

2008
  • Mazni Abdullah & Noor Sharoja Sapiei (2008). The Level of Tax Knowledge of Malaysian Citizens: The case of Service Tax. Proceedings of the 3rd International Conference on Interdisciplinary Social Science, 22-25 July, Prato, Italy 
  • Noor Sharoja Sapiei & Mazni Abdullah (2008). The Compliance Cost of Personal Income Taxation in Malaysia, Proceedings of the Eight International Business Research Conference, 27-28 March, Dubai, UAE. (Non-ISI/Non-SCOPUS)

2007
  • Noor Sharoja Sapiei and Mazni Abdullah (2007). The Compliance Cost of the Individual Income Taxation in a Developing Country, Proceedings of the 13th Asia Pacific Management Conference, 18-20 November, Melbourne, Australia. 
  • Che Ruhana Isa, Zakiah Saleh & Noor Sharoja Sapiei (2007). Financial and Management Accounting Practices among Small and Medium Enterprises in Malaysia, Proceedings of the Fourth International Management Accounting Conference, 15-17 August,Kuala Lumpur. 
  • Zakiah Saleh, Che Ruhana Isa &Noor Sharoja Sapiei (2007). Financial and Management Accounting Practices among Small and Medium Enterprises: Some Evidence from Malaysia, Proceedings of the 19th Asian-Pacific Conference on International Accounting Issues,11-14 November, Kuala Lumpur. 
  • Noor Sharoja Sapiei & Mazni Abdullah (2007).The Taxation Compliance Cost Of Small And Medium Enterprises In A Developing Country: The Example Of Malaysia, Proceedings of the 3rd UNITEN International Business Management Conference, , 16-18 December, Melaka, Malaysia. 
  • Noor Sharoja Sapiei & Mazni Abdullah (2007). Taxation Compliance Cost: A Comparative Analysis on Islamic and Conventional Taxation, Proceedings of the National Conference in Islamic Finance, 27-28 November, Terengganu, Malaysia. (Non-ISI/Non-SCOPUS)

2006
  • Noor Sharoja Sapiei & Mazni Abdullah (2006). The Compliance Cost of Malaysian Individual Tax system . Proceedings of the 12th Asia Pacific Management Conference, November 17- 19,Bangkok, Thailand. (Non-ISI/Non-SCOPUS)
  • Mazni Abdullah & Noor Sharoja Sapiei (2006). A Study of Listed Companies Compliance with the National Accounting Standard: The Case of Malaysia, Proceedings of the 12th Asia Pacific Management Conference, November 17- 19, Bangkok, Thailand. (Non-ISI/Non-SCOPUS)

2005
  • Noor Sharoja Sapiei (2005). Knowledge Management Practices in Telecommunications Industry, Proceedings of International Conference on Knowledge Management, 7-9th July, Kuala Lumpur. (Non-ISI/Non-SCOPUS)

2004
  • Noor Sharoja Sapiei & A. Thillaisundaram (2004). The Impact of Real Property Gains Tax on Real Property Investment Activities in Malaysia, Proceedings of the University Tenaga National International Business Management Conference, pp 533-540, 6-7th December, Kuantan, Pahang. (Non-ISI/Non-SCOPUS)
Others

2008
  • Noor Sharoja Sapiei (2008) Taxation II, Module for Faculty of Business and Management, OUM. (Non-ISI/Non-SCOPUS)

2006
  • Noor Sharoja Sapiei and Mohd Zulkhairi Mustapha (2006) Malaysian Taxation, Module of Executive Diploma in Business administration, UMCCed. (Non-ISI/Non-SCOPUS)

2003
  • Noor Sharoja Sapiei (2003). The Impact of Real Property Gains Tax on Real Property Investment Activities in Malaysia, MBA dissertation,University of Malaya. (Non-ISI/Non-SCOPUS)

AREAS OF RESEARCH
(Project title), (Role), (From)-(Until), (Level), (Source).


  • COLLABORATIVE RESEARCH ON TAX COMPLIANCE COSTS OF THE MALAYSIAN SME AND SOLE PROPRIETORS, Principal Investigator(PI), 2019 - 2020, Inland Revenue Board of Malaysia (IRBM)
  • Perception Towards E-procurement In A Public University, Co-Researcher, 2017 - 2018, Geran Penyelidikan Universiti Malaya (UMRG Programme) - SBS (Equitable Society), (University)
  • Motivation And Limitation Factors In Pursuing Professional Accounting Certifications, Co-Researcher, 2016 - 2018, Geran Penyelidikan Universiti Malaya (UMRG Programme) - SBS (Equitable Society), (University)
  • Corporate Governance, Ownership Type, Political Connections And Bank Risk-taking Behaviour, PI, 2013 - 2016, Geran Penyelidikan Universiti Malaya (UMRG Programme) - SBS (Equitable Society), (University)
  • Success Factors For An Effective Role Of Taxation Systems On Business Performance : Gst And Self Tax System Awareness, Co-Researcher, 2013 - 2016, Geran Penyelidikan Universiti Malaya (UMRG Programme) - SBS (Equitable Society), (University)
  • The Influence Of Islamic Values, Ethical Attitudes And Moral Values On Taxpayer Compliance, Co-Researcher, 2013 - 2016, Geran Penyelidikan Universiti Malaya (UMRG Programme) - SBS (Equitable Society), (University)
  • TO WHAT EXTENT PUBLIC LISTED COMPANIES COMPLY WITH MALAYSIAN FINANCIAL REPORTING STANDARDS (MFRS)?, Co-Researcher, 2012 - 2013, Geran Penyelidikan Universiti Malaya (UMRG) - SBS (Equitable Society), (University)
  • COMPLIANCE COSTS OF TAXATION IN MALAYSIA : MEASUREMENT & POLICY OPTIONS, PI, 2008 - 2010, RU Geran, (National)
  • COMPLIANCE COST OF INDIVIDUAL TAXATION IN A DEVELOPING COUNTRY : THE EXAMPLE OF MALAYSIA, PI, 2007 - 2008, RU Geran, (National)
  • Accounting Practices by Small and Medium Enterprises, Co-Investigator, 2005 - 2006, UM (CEDER), (National)

CONSULTATION PROJECT/CONSULTANCY
(Project title), (Role), (From)-(Until), (Organisation).


  • Taxation Terminology for the Language Council of Brunei-Indonesia-Malaysia (MABBIM), Expert Advisor, 2006-2008, Dewan Bahasa dan Pustaka

AWARDS AND RECOGNITIONS
(Name of Award), (Awarding Institution), (Year Awarded), (Level).


  • Certificate of Excellent Service, University Malaya, 2016, (University)
  • Best Paper Award (Klibel 2015), Kuala Lumpur International Business, Economics and Law Conference 7, 2015, (International)
  • Merit Award On Professional Accountants in Business, The Malaysian Institute of Accountants, 2015, (International)
  • Certificate of Excellent Service, University Malaya, 2008, (University)
  • Faculty Award - Proceedings, Faculty of Business and Accountancy, 2007, (Others)

PRESENTATIONS
(Title), (Event), (Date Presented), (Organiser), (Level).


INVITED SPEAKER
  • Accounting Courses in University Malaya, Melaka International Education Fair (MIEF 2003), 2003-12-12 to 2003-12-12, Projek Emas, University Malaya, (International)
  • Taxation Terminology, Panel Expert of the Language Council of Brunei Darussalam, Indonesia and Malaysia (MABBIM), 2006-09-10 to 2006-09-15, Dewan Bahasa dan Pustaka, Malaysia, (International)
  • Taxation Terminology, Expert Panel of the Language Council of Brunei Darussalam, Indonesia and Malaysia (MABBIM), 2006-12-11 to 2006-12-14, Dewan Bahasa dan Pustaka, Malaysia., (International)
  • Can RegTech Reduce Regulatory Compliance Costs, UM RegTech Talk Series: #1 Introduction to the RegTech Ecosystem, 2019-03-15 to 2019-12-15, UM REGTECH & UMCORS, (International)
POSTER
  • Knowledge Management Practices in Telecommunication Industries, Research, Invention and Innovation Expo, 2006-07-18 to 2006-07-20, IPPP, (National)
PRESENTER
  • Malaysian Taxation, Workshop on Writting of Academic Book for Young Academic Staff, 2003-07-02 to 2003-07-05, Penerbit UM, (University)
  • The Impact of Real Property Gains Tax on Real Property Investment Activities in Malaysia, International Business Management Conference, 2004-12-06 to 2004-12-07, UNITEN, (International)
  • Knowledge Management Practices in Telecommunications Industry, International Business Management Conference 2005 , 2005-07-07 to 2005-07-09, UKM, (International)
  • Accounting Research, Workshop on how to prepare a good research Proposal , 2005-11-29 to 2005-11-29, University of Malaya, Kuala Lumpur , (University)
  • Accounting Programme in University Malaya, Accountancy Day, Politeknik Sultan Azlan Shah, 2006-04-05 to 2006-04-05, Politeknik Sultan Azlan Shah, (National)
  • Taxation terminology, MABBIM terminology review workshop, 2006-07-14 to 2006-07-16, Dewan Bahasa dan Pustaka, Malaysia., (International)
  • Compliance Costs of Malaysian Taxapayers, FPP research workshop, 2006-11-08 to 2006-11-08, Faculty of Business and Accountancy, UM, (University)
  • The Compliance Cost of Malaysian Individual Tax system, 12th Asia Pacific Management Conference, 2006-11-17 to 2006-11-19, (International)
  • Peluang Pengajian di University Malaya, Education and Career Talk 2007, 2007-01-18 to 2007-01-18, Kolej Mara Kuala Nerang, Kuala Nerang, Kedah, (National)
  • Accounting Programme in Faculty of Business and Accountancy, Briefing on Account Programme to Kolej Mara Kuala Nerang, 2007-02-09 to 2007-02-09, FBA, UM, (University)
  • Business and Accountancy Program in University Malaya, Projek Emas , 2007-03-08 to 2007-03-08, (National)
  • The Compliance Cost of the Individual Income Taxation in a Developing Country, 13th Asia Pacific Management Conference, 2007-11-18 to 2007-11-20, (International)
  • Taxation Compliance Cost: A Comparative Analysis on Islamic and Conventional Taxation, National Conference in Islamic Finance, 2007-11-27 to 2007-11-28, (International)
  • The Taxation Compliance Cost Of Small And Medium Enterprises In A Developing Country: The Example Of Malaysia, International Business Management Conference, 2007-12-16 to 2007-12-18, UNITEN , (International)
  • The Compliance Cost of Personal Income Taxation in Malaysia, The Eight International Business Research Conference, 2008-03-27 to 2008-03-28, World Business Institute, (International)
  • Compliance Costs of Small and Medium Enterprises in Malaysia, Monash University Research Seminar, Sunway campus 10th Anniversary Celebration, 2008-07-21 to 2008-07-24, Monash University, Sunway Campus
  • The Level of Tax Knowledge of Malaysian Citizens: The case of Service Tax, 3rd International Conference on Interdisciplinary Social Science, 2008-09-01 to  
  • Compliance Costs of Corporate Taxpayers in Malaysia, Monash University Doctoral Colloquium, 2008-12-04 to 2008-12-05, Business School, Monash University
  • Compliance Costs of Taxation in Malaysia: Literature Review and Policy Options, Australasian Tax Teachers Association (ATTA) 2009, 2009-01-19 to 2009-01-21, University of Canterbury
  • Compliance Costs of Taxation in Malaysia: Literature Review and Policy Options., Australasian Tax Teachers Association (ATTA)Conference, 2009-01-21 to 2009-01-23, ATTA
  • Compliance Costs and Compliance of Corporate Taxpayers in Malaysia, 9th International Tax Administration Conference, 2010-04-07 to 2010-04-09, ATAX, UNSW, (International)
  • Impact of the Self-Assessment System on Corporate Taxpayers, 2nd Global Conference for Academic Research on Management and Economics, 2012-12-07 to 2012-12-09, Beyonduniversity. org (UK) & Open World Sdn. Bhd. (Malaysia), (International)
  • External Tax Professionals Views on Compliance Behaviour of Corporations, 2nd Global Conference for Academic Research on Management and Economics, 2012-12-07 to 2012-12-09, Beyonduniversity.org (UK) & Open World Sdn. Bhd. (Malaysia), (International)
  • A Qualitative Findings of Tax Compliance Burden: Analysis of Tax Preparers Survey, Global Conference for Academic Research on Economics and Business Management, 2013-06-29 to 2014-06-30, (International)
  • External Tax Professionals Perception of the Corporate Taxpayers Compliance Costs under the Self-Assessment System., Twenty-Fifth Asian-Pacific Conference On International Accounting Issues , 2013-11-09 to 2013-11-14, (International)
  • The Influence of Islamic Religiosity, Moral and Ethical Values on Taxpayers Compliance Behaviour, 5TH ASEAN UNIVERSITIES INTERNATIONAL CONFERENCE ON ISLAMIC FINANCE , 2017-12-13 to 2017-12-14, SULTAN SHARIF ALI ISLAMIC UNIVERSITY, NEGARA BRUNEI DARUSSALAM, (International)
  • The Determinants of Capital Structure of Malaysian Banks: An Empirical Research, Asian Business and Economics International Conference 2019, 2019-04-25 to 2019-04-27, Faculty of Business and Management, Universiti Teknologi MARA, Campus Puncak Alam Bandar Puncak Alam, (International)
  • Compliance Behavior of Muslim Taxpayers: Does Morality Matter?, 3rd International Zakat, Waqf and Islamic Philanthropy (ZAWFI) 2019, 2019-10-30 to 2019-10-31, Akademi Pengajian Islam Kontemporari (ACIS), Universiti Teknologi MARA (UiTM), (International)
  • The Determinants Of Capital Structure Of Malaysian Banks: An Empirical Research, Bengkel Intellectual Discourse - Sesi 2, 2019, 2019-12-06 to 2019-12-06, Faculty of Business & Accountancy, (National)
OTHERS
  • -, IIUM ACCOUNTING CONFERENCE II: Islam and Accounting , 2004-02-16 to 2004-02-17, IIUM , (International)
  • -, Accounting Research and Practice: Bridging the gap , 2005-01-20 to 2005-01-20, CPA Australia, (International)
  • -, Accounting Research and Practice: Bridging the gap; CPA Australia Research Seminar 2005, 2005-01-20 to 2005-01-20, CPA Australia , (International)
  • -, Qualitative Research Workshop , 2005-06-07 to 2005-06-08, University of Malaya, Kuala Lumpur , (National)
  • -, Seminar on Islam Hadhari, 2005-06-14 to  , (National)
  • -, Bengkel Pengukuhan UMGSB, 2006-03-17 to 2006-03-18, FBA, UM, (University)
  • -, Curriculum Review Workshop BAcc - UM, 2006-06-29 to 2006-06-29, FPP UM, (University)
  • -, MODULE WRITING WORKSHOP , 2006-11-24 to 2006-11-26, Open University Malaysia, (National)
  • -, Workshop on Data Processing and Analysis Using Computer (SPSS), University of Malaya, Kuala Lumpur , 2006-11-27 to 2006-11-28, University Malaya, (University)
  • -, "What is a Good Thesis?" A Workshop for Doctoral Students in Business & Economics, 2007-06-12 to 2007-06-12, Monash University Malaysia, (National)
  • -, Accounting Research & Practice: Bridging the Gap, 2007-06-21 to 2007-06-21, CPA Australia , (International)
  • -, Strategies for Managing Challenges in Using English to Teach Workshop , 2008-05-22 to 2008-05-22, Academic Development Centre (ADeC), (University)
  • -, IKIM: Bengkel Penulisan - Artikel dan Jurnal Inggeris, 2008-07-03 to 2008-07-03, IKIM, (National)
  • Board governance, diversity and efficiency: evidence from ASEAN-5 commercial banks., Kuala Lumpur International Business, Economics and Law Conference (KLIBEL 2015), 2015-08-15 to 2015-08-16, (International)
  • Religiosity, Personal Attributes, Zakat and Tax Compliance: Some Evidence from Malaysia, LPEM's Conference on Economics & Finance in Indonesia 2015, 2015-11-30 to 2015-12-01

EXPERT LINKAGES
(Linkages Description), (Organisation), (Year of Involvement), (Duration), (Level).


  • RAPPORTEUR HALATUJU PROGRAM PERAKAUNAN, DEANS COUNCIL, 2020, (National)
  • Curriculum Review Committee, UMCCed, 2019, 12, (National)

EXPERT/TECHNICAL CONTRIBUTIONS
(Activity), (Organisation), (Role), (From)-(Until), (Level).


  • Examiner for Professional Examination, Chartered Tax Institute of Malaysia (CTIM), Examiner, 2018-2019, (International)
  • Advisory Board Member, RegTech Cube, Advisor, 2018-2020, (International)

EVALUATION ACTIVITIES
(Description), (Evaluation Activity),(Year).


  • Managing Editor (Accounting) for Asian Journal of Business and Accounting (AJBA), Article In Journal ,  (2020 - 2020)
  • Managing Editor: The Asian Journal of Business and Accounting (AJBA), Article In Journal ,  (2019 - 2021)
  • The Relationship Between Corporate Governance and Firm Performance for Companies Listed in Bursa Malaysia, Thesis ,  (2017 - 2017)
  • Asian Journal of Business and Accounting, Article In Journal ,  (2016 - 2015)
  • Examiner for the 2014 Professional Examination of the Chartered Tax Institute of Malaysia (CTIM)for the Business Taxation paper., Examiner For The 2014 Professional Examination ,  (2016)
  • External Examiner for Chartered Tax Institute of Malaysia (CTIM) Business Taxation, Professional Examination ,  (2014 - 2015)
  • Journal of Accounting Perspectives for manuscript Title: Compliance With International Financial Reporting (IFRS): Some Evidence From Malaysia, Article In Journal ,  (2013 - 2013)
  • British Journal of Economics, Management & Trade for manuscript entittled VAT: The elixir for America�s economic ills?, Article In Journal ,  (2013 - 2014)

CONTRIBUTION TO SOCIETY
(Contribution To Society), (Level), (Start Date), (End Date).


  • Jawatan Kuasa Pemangkin Kecemerlangan Pelajar (JPKP) PIBG, SK Alam Damai, Kuala Lumpur., (Community), 01/01/2014 until 31/12/2014
  • Member, The Language Council of Brunei Darussalam, Indonesia and Malaysia (MABBIM), (International), 01/07/2006 until  
  • Volunteer for Majlis Kanser National (MAKNA) , (Country), 01/09/2005 until 30/06/2006

SUPERVISION


POST GRADUATE STUDENT
(Name of Degree), (Name of Candidates), (Title of Thesis), (Academic Session)

Ongoing
  • Doctoral Degree (PhD), Tan Chee Yu, THE IMPACT OF MALAYSIAN FINANCIAL REPORTING STANDARD (MFRS) ON ACCOUNTING INFORMATION QUALITY: PERSPECTIVES FROM AUDITORS, ACCOUNTANTS AND INVESTORS, 2019/2020
  • Doctoral Degree (PhD), Mohamad Firdaus Bin Satibi, DETERMINANTS OF NON-COMPLIANCE IN CONSUMPTION TAX: EVIDENCE FROM GST AND SST REGIME, 2019/2020
  • Master Degree, Khan, The Role of Government Quality & Change in Parliament to Tax Non-Compliance: Evidence in Malaysia, 2019/2020
  • Doctoral Degree (PhD), Nor Hazwani Binti Hassan, THE USEFULNESS OF NON-FINANCIAL INFORMATION AND THE ACCURACY OF ANALYSTS FORECAST, 2019/2020
  • Doctoral Degree (PhD), Norhayati Sulaiman, GOOD AND SERVICE TAX (GST) : THE COMPLIANCE COSTS, THE MANAGERIAL BENEFITS, AND THE GROWTH OF SMALL-MEDIUM ENTERPRISES (SMEs) IN MALAYSIA, 2019/2020
  • Doctoral Degree (PhD), Mohammed Saleh Ali Al-maghrebi, THE INFLUENCE OF POWER, TRANSPARENCY, TRUST AND CULTURE ON INDIVIDUAL TAX COMPLIANCE IN MALAYSIA, 2019/2020
  • Doctoral Degree (PhD), Syuhailienazura Binti Mohamad Taib, A STUDY OF TRANSFER PRICING PRACTICES IN MALAYSIA, 2018/2019
  • Doctoral Degree (PhD), Mohammed Saleh Ali Al-maghrebi, THE ROLE OF POLIUTICAL POWER, TAX REFORMS, TRANSPARENCY IN NATIONAL BUDGET AND TRUST IN TAX SYSTEM TOWARDS TAX COMPLIANCE AMONG MALAYSIAN CORPORATE TAXPAYERS, 2018/2019
  • Doctoral Degree (PhD), Nor Hazwani Binti Hassan, THE USEFULNESS OF NON-FINANCIAL INFORMATION AND THE ACCURACY OF ANALYSTS FORECAST, 2018/2019
  • Doctoral Degree (PhD), Syuhailienazura Binti Mohamad Taib, A STUDY OF TRANSFER PRICING PRACTICES IN MALAYSIA, 2018/2019
  • Doctoral Degree (PhD), Mohamad Firdaus Bin Satibi, THE IMPACT OF GST AND LAND USE REGULATION COMPLIANCE COST TO THE HOUSING PRICE: THE PROPERTY DEVELOPER PERSPECTIVE, 2018/2019
  • Doctoral Degree (PhD), Mohammed Saleh Ali Al-maghrebi, THE ROLE OF POLIUTICAL POWER, TAX REFORMS, TRANSPARENCY IN NATIONAL BUDGET AND TRUST IN TAX SYSTEM TOWARDS TAX COMPLIANCE AMONG MALAYSIAN CORPORATE TAXPAYERS, 2018/2019
  • Master Degree, Chua Kian Lin, Attributes Influencing Home Buyers' Purchase Decision for Property Located in Klang Valley, 2016/2017
  • Master Degree, Siti Shalihah Binti Muhamad Syuhadi, Tax Digitalisation: The Impact On The Compliance Costs and Behaviour Of Taxpayers. (methods not stated)
  • Master Degree, Darshini Velao, ETHICS & ETHICAL LEADERSHIP IN ACCOUNTING PROFESSION

Completed
  • Master Degree, Lau Keng Ni, Internal Determinants of Firm Performance: Evidence from Food Processing Industry in Malaysia, 2019/2020
  • Master Degree, Nirmala A/p Krishna, The Acceptance Level of Zero-Based Budgeting (ZBB) Among the Malaysian Army, 2019/2020
  • Master Degree, Litha A/p Mummoorthy, A Study on Intention to Use Radio-Frequency Identification (RFID) Among Drivers in Klang Valley, 2019/2020
  • Master Degree, Norazri Md Nor, Occupational Stress in The 11th Royal Armoured Corps: Moderating Role Of Coping Strategies, 2017/2018
  • Master Degree, Farah Dhiba Ahmed @ Salleh, The Determinants of Capital Structure Of Malaysian Banks: An Empirical Research, 2017/2018
  • Master Degree, Mejar Mohd Zamri Bin Mohd Baki, The Effect of Cohesion, Leadership, Morale and Military Ethics on Unit Performance, 2015/2016
  • Master Degree, Mejar Mohamad Syaibani Bin Abu Bakar, THE IMPACT OF KNOWLEDGE, SKILL AND ATTITUDE (KSA) ON CREW COMPETENCIES IN THE TANK REGIMENT, 2015/2016
  • Master Degree, Chen Siew Yee, TAX AVOIDANCE, CORPORATE GOVERNANCE AND FIRM VALUE: EVIDENCE FROM MALAYSIA, 2015/2016
  • Master Degree, Chua Leong Sock, A Study of Purchase Intention of Private Label s Convenience Product in Malaysia: Influences of Trust, Familiarity and Perceived Economic Situation, 2014/2015
  • Master Degree, Mejar Mohd Hisham Bin Din, Factors Influencing Disciplinary Cases In Army Operation Area, 2014/2015
  • Master Degree, Toh Lu Yee, Factors influencing saving behaviour among youth in Malaysia., 2014/2015
  • Master Degree, Hemalatha A/p Jayaraman, FACTORS INFLUENCING THE STUDENT S DECISION IN CHOOSING TO STUDY AT PRIVATE INSTITUTIONS: IN KLANG VALLEY CONTEXT, 2014/2015
  • Master Degree, Lt Kol Sediqi Abd Wahid, Blue Ocean Strategy, 2013/2014
  • Master Degree, Wan Fuziraihan Binti Wan Abd Rahim, A Study of Financial Awareness Among Malaysians - Influence of Gender, Age, Level of Education and Majors on Personal Finance Knowledge, 2012/2013
FIRST DEGREE/DIPLOMA/PRE-DEGREE
(Course Title), (Academic Session), (No. of Candidates)

Completed
  • Industrial Trainings, 2015/2016, 2
  • Industrial Training Visits and Reports, 2004/2005, 24

TEACHING
(Course Title), (Academic Session), (No of Student), (No of Contact Hours).


FIRST DEGREE
  • INDIVIDUAL INCOME TAX, 2016/2017(1), 103, 9
  • Integrated Case Study, 2016/2017(2), 58, 3
  • MALAYSIAN TAXATION SYSTEM, 2015/2016(2), 67, 4
  • ADVANCED TAXATION, 2015/2016(2), 28, 4
  • BUSINESS & CORPORATE TAXATION, 2013/2014(2), 61, 140
  • MANAGEMENT ACCOUNTING 1, 2005/2006(2), 107, 112
  • MANAGEMENT ACCOUNTING, 2004/2005(1), 177, 196