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The present study aims to investigate the impact of the reduction of the corporate tax rate on corporate tax revenue. The study adopts the theory of taxation by Ibn Khaldun, depicted as the Laffer curve.

The paper analyses time series data for the period 1996 to 2014 using the autoregressive distributed lag (ARDL) approach.

The paper finds that the corporate tax rate has a dual effect on corporate tax revenue over the study period. It shows an inverted U-shape relationship between the corporate tax rate and corporate tax revenue and reveals that the optimal tax rate is 25.5156 per cent. Inferentially, a positive relationship exists between the two variables prior to the optimal tax rate, and a negative relationship prevails afterwards. A further test of causality shows a long-run unidirectional causality between corporate tax rate and corporate tax revenue.

First, it should be noted that the policy was not implemented in isolation. Several other tax incentives were given to corporate tax payers, and therefore, such incentives should be controlled for to have a more insightful evaluation of the policy. Second and most important, there is a need to investigate whether the increased cash flow available to firms as a result of the reduction in the corporate tax rate adds value to firms. It is also necessary to investigate whether firms’ stakeholders benefited from the increased cash flow or was there managerial diversion of firms’ resources.

The policy of gradual reduction of the corporate tax rate in Malaysia is suspected to have a positive impact on the productivity of Malaysian companies, which has contributed to an increase in corporate tax revenue. It also has a positive impact on the economic growth of the country. It means that the lower corporate tax rate has actually reduced the cost of doing business in the country.

The benefit of increased corporate tax revenue needs to be investigated empirically for insightful policy evaluation. In Malaysia, however, such investigation is close to non-existent to the best knowledge of the researchers. Thus, the present study aims at investigating the impact of the policy of gradual reduction of the corporate tax rate on corporate tax revenue over an 18-year period from 1996 to 2014.

The Goods and Services Tax (GST) implementation in Malaysia had raised various responses from many parties involved when the new tax was introduced in 2015 until its abolishment in 2018. GST complexity has been stated as part of the reasons for its resistance and abolishment. The purpose of this paper is to identify causes of GST complexities during its implementation in Malaysia.

This paper draws on causes of tax complexity from previous studies and conducted semi-structured interviews with tax experts. The respondents comprised of subject matter experts in GST and the findings are based on their numerous years of experiences handling clients with diverse backgrounds.

Findings from this study are categorised into legal complexity and declarative complexities. Almost all the causes of complexities from prior studies were encountered by Malaysian businesses. This study concluded that the most likely reasons for the abolishment of GST in Malaysia are: numerous rules and exception to the rules (e.g. 35 tax codes, gifts rules, 21-day rules), frequent changes of GST rulings and guidelines, GST computations that were too difficult for mixed supply and process of GST refund that were onerous and lengthy.

Limitations of this paper include reliance on the respondents’ ability to accurately and honestly recall details of their experiences, circumstances, thoughts or behaviours that are being asked.

Despite the abolishment of the GST in Malaysia, it is pertinent to identify the causes of GST complexities that can be learnt by the relevant authorities. Measures can be formulated to mitigate the identified GST complexities to ensure high compliance among businesses with other existing taxes or new taxes (if any) to be introduced in the future. This includes addressing the competency of RMCD officers and businesses on the rules and regulations, minimal rules and exception to the rules, a simplified GST computations for mixed supply and a systematic refund process.

The research method used is a flexible and powerful tool to capture the voices and the ways respondents make meaning of their experience dealing with the GST matters. The findings reveal a deep understanding of the issues from the views of the experts in the field.

This study aims to examine how Islamic educators’ perceptions on the imposition of personal income tax influences tax compliance behaviour in Malaysia.

A qualitative approach was adopted, using semi-structured interviews through online platforms. Participants were Islamic educators from higher educational institutions, who have been taxpayers for at least 10 years. They are assumed to hold high religious values, to possess knowledge about Islamic principles and to have adequate taxpayer experience.

The findings revealed that while all participants agreed that income tax imposition is permissible in Islam, they had different views on taxing side income. Side income from part-time jobs was viewed as taxable income, but side income from Islamic religious preaching was viewed as not subject to tax. Hence, participants’ tax compliance was influenced by their understanding. Wrong understanding leads to unintentional tax non-compliance. This study also found that religiosity promotes tax compliance behaviour.

The present study’s results may help the tax authority develop a mechanism from which to educate taxpayers and increase their awareness about properly reporting income from side jobs.

Prior studies examining the influence of religious beliefs on tax compliance have been conducted across religions. The present study was conducted with Muslim participants in Malaysia, and it used a qualitative approach to explore the issue more in-depth.

This paper aims to examine areas of tax difficulties encountered by corporate taxpayers in complying with tax obligations under the self-assessment system.

A two-phase exploratory mixed methods approach was employed. The first phase involves eight focus group interviews with 60 tax auditors from the Inland Revenue Board of Malaysia (IRBM) and the second phase adopts a mixed-mode survey among selected Malaysian corporate taxpayers. Thematic analysis and descriptive and inferential analysis were used to examine the qualitative and quantitative data in achieving the objective.

Three dimensions of tax complexity encountered by corporate taxpayers were tax computations, record keeping and tax ambiguity. The first two complexity dimensions were faced largely by smaller companies. On the other hand, the least difficult tax-related areas were dealing with tax agents, submitting tax returns within the given time and dealing with the tax authority.

In a tax policy context, this study enables international tax authorities in general, and Malaysian tax authority in particular, to have greater confidence in developing and administering tax laws and policies to maintain and/or increase the overall level of corporate tax compliance.

Unlike prior studies that mainly used individual taxpayers or students as research participants, this study employed corporate tax auditors from the tax authority and corporate tax officers. Tax auditors and corporate taxpayers provide invaluable insights into the possible determinants of compliance variables. These insights are based on their practical experience in handling corporate tax audits and managing corporate tax matters, respectively.

The aim of this study is to determine the prevalence of hypocalcaemia among first-trimester pregnant women and its contributing factors.

A cross-sectional study was carried out among first-trimester pregnant women who were recruited during their first antenatal visit. A total of 396 respondents of age 18-40 years completed the self-administered questionnaire (socio-demographic, socio-economic, obstetric information), validated semi-quantitative food frequency questionnaire for calcium (FFQ-calcium), anthropometric measurements (weight and height) and blood test for serum calcium during their first trimester.

The prevalence of hypocalcaemia based on serum calcium level of less than 2.11 mmol/L was 26.0 per cent (n = 103). The median serum calcium level was 2.2 mmol/L (IQR, 25th and 75th percentile – 2.1 and 2.3, respectively). Milk intake of less than two glasses per day during pregnancy showed a twofold increase in developing hypocalcaemia (OR, 2.231; 95 per cent CI, 1.399, 3.588). Other than that, underweight (aOR, 2.038; 95 per cent SK, 1.088, 3.820) and obese before pregnancy (aOR, 1.954; 95 per cent SK, 1.007, 3.790) are also predictors of hypocalcaemia.

The prevalence of hypocalcaemia among first-trimester pregnant women in this study was 26.0 per cent. Intake of two or more glasses of milk per day can help prevent hypocalcaemia at this stage of pregnancy.

This study aims to demonstrate al-Biruni’s originality in the study of religion and the exploration of religious truth, while his firm stance on his religion effectively advocated his need to understand others more accurately.

This study is a review of al-Biruni’s literature that uses content analysis method in establishing al-Biruni’s approach in understanding other religions through three main methodologies. From these approaches, this paper advocates al-Biruni’s firm stance toward his own faith despite using a scientific study on Hindu, which is in contrary to other phenomenological scholars who find that religious truth is relative in nature.

Al-Biruni’s methods have proven that researchers are not necessarily required to dispose off their religious identity and commitment to faith, while simultaneously achieving objectivity and accuracy. Al-Biruni’s approach to understanding others may be seen as a remarkable early model of interfaith, intercultural and inter-civilizational dialogue seeking, eventually, to promote a harmonious co-existence within a highly polarized cultural and religious context. This inquiry demonstrates al-Biruni’s scholarly depth in his attempt to harmonize his methodology with the study of religious phenomena in compliance with Islam.

This study signifies al-Biruni’s intellectual background with his mastery of first-hand information as a solid basis and grounds for the effective understanding of others in a descriptive, systematic and comparative manner. This paper also signifies al-Biruni’s methods of understanding others without having to dispose off one’s religious identity and commitment to faith which could be exemplified by other religious scholars.

The purpose of this study is to examine the impacts of price fairness and Islamic altruism on the Islamic mortgage adoption along with theory of planned behaviour’s (TPB’s) constructs (i.e. attitude, subjective norm and perceived behavioural control). Attitude is also analysed as a mediator in this study.

Using TPB as a baseline theory, this study analyses the Islamic mortgage adoption involving a total of 281 Muslim consumers in Malaysia using partial least squares.

The results indicate that attitude, subjective norm, perceived behavioural control and price fairness significantly influence Muslim bank customers’ intention to choose Islamic home financing products. Other interesting findings are also provided.

This study contains three limitations that include the geographical constraint, respondents’ selection and the limited number of factors used.

The results obtained can serve as a guideline for bank managers or marketers to generate better strategies, which are dynamic to improve the acceptance rate of Islamic mortgage.

This study extends the TPB flexibility to integrate with price fairness and Islamic altruism in the Islamic mortgage adoption context.

Developing and communicating a positioning strategy covering issues on market positioning, product lifecycle, product differentiation strategies and developing the marketing mix strategies in order to compete with competitors.

Advanced undergraduate and MBA student, taking courses of marketing management, strategic marketing, and brand management.

GranuLab is a private limited company based in Shah Alam, about 30 km from Malaysia's capital city of Kuala Lumpur; it was a producer of synthetic bone graft substitute GranuMaS. GranuMaS was launched in the Malaysian market in late 2010. At that time, the company aimed to capture 50-70 percent of the Malaysian bone graft substitute market by the end of 2015. However, by the end of 2012, GranuLab was experiencing low sales and the company had suffered a two-year loss due to manufacturing at low capacity. GranuLab also faced stiff competition from multinational competitors that had penetrated the Malaysian market earlier with competitive product offerings. The pressure to increase the sale ofGranuMaS was mounting for Mr Romli Ishak, the Managing Director of GranuLab, Mr Fadil Dalal, the new General Manager of Marketing, and GranuLab's management team. This is especially so since the company's contract to supply GranuMaS to government hospitals under the Ministry of Health (MOH) program would end soon. These situations forced the company to make a quick decision. In December 2012, Mr Romli and his team pondered upon the best strategy that the company should pursue to achieve its objective of being a dominant player in the Malaysian bone graft substitute industry. This teaching case is designed to stimulate case analysts' thinking on positioning a medical device product in a market which was already conquered by established multinational companies.

Understanding of the concept of product positioning, product lifecycle, marketing mix strategies, and social exchange theory, enables case analysts to extend the concepts to analyzing many other products and services in organizational settings.

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