Browsing International Journal of Business and Technopreneurship (IJBT) by Author "zakariyaugurama@gmail.com"
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Internal audit strategy: A key determinant for auditing efficiency and effectiveness in tax administration
Zakariya’u, Gurama; Muzainah, Mansor; Muhammad, Ibrahim (School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP), 2020-02)A strategy is a tactical plan to achieve a goal under a condition of a predetermined process. It also denotes a system of developing, formulating and finding a process that could ensure a lasting solution when successfully ... -
Perception on tax system structure, tax compliance costs and tax compliance behaviour in Yemen
Mohammed Mahdi Obaid; Idawati, Ibrahim; Zakariya’u, Gurama (School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP), 2022-10)This study considered the tax system structure into tax penalty, tax rate, and tax audit, and then examined their effects on tax compliance behaviour among small and medium sized enterprises (SMEs) in the manufacturing ...