Remuneration Director Tax planning Book tax differences Malaysian Listed companies. Remuneration may be given in the form of incentives for the directors to engage in tax planning activity. The purpose of this study is to examine the relationship between directors' remuneration and book tax differences (BTDs) as a proxy for tax planning. A sample of 500 Malaysian listed companies for the period of 2014-2016 were obtained and examined. Several control variables such as company size, leverage, capital intensity, and board size that have an impact on tax planning are used in this study. The directors' remuneration and board size data were collected from annual reports and all remaining financial data were collected from Eikon DataStream. The results show that there is a positive significant relationship on directors' cash remuneration on tax planning activity. Based on the findings, it is proven that directors' remuneration is an important factor in motivating directors to engage in tax planning activity in the company. However, directors' non-cash remuneration showed a negative significant relationship with tax planning. Non-cash remuneration may reduce directors' interest in engaging with tax planning because it exposes risk of stock fluctuation in price in the market and increase agency costs to minority shareholders. All control variables significantly impact company tax planning as well. Suggested future research include the use of other tax planning variables such as permanent and temporary BTDs, and deferred tax assets. Contribution/ Originality: The contribution of this study is twofold. Firstly, unlike previous study (Wahab et al., 2011) which examines the relationship between total remuneration and tax planning, our study separates total remuneration into cash and non-cash remunerations. Secondly, we extend the findings of previous study (Wahab et al., 2011) by using BTDs as the proxy for tax planning.

This study aims to clarify whether tax knowledge of individual taxpayers motivates tax compliance in Malaysia. Studies with similar topics express the fact that there still exists a gap in profiling the demographic characteristics of knowledgeable taxpayers and better compliant taxpayers in Malaysia. Age, gender, income groups, and education level were the demographic variables used to study the association. The study applied a survey method for data collection. The population targeted was the individual taxpayers across Malaysia, whereby a sample of 419 respondents involved in this study. T-test, One-Way ANOVA, and Pearson correlation analysis had been employed to analyse the data. The outcome of the study reveals that knowledgeable taxpayers are not better tax complaining of taxpayers in Malaysia. Further, the relationship between tax knowledge and tax compliance is negative and insignificant. This paper studied the association of tax knowledge with tax compliance level, which attempt to contribute to the literature and aids tax administration to intensify not only tax law educations but also tax penalties for tax evaders.

As part of the strategic reform of Malaysian public services under the Government Transformation Program (GTP), accrual accounting is expected to be fully adopted in public sector financial reporting commencing on 1 January 2015, in order to ensure alignment with the global accounting standards. Consequently, in order to access the government effectiveness of moving towards the accrual basis of accounting, this study is to examine the asset management system in a Malaysian public agency; to evaluate the extent of compliance with MPSAS 17, Property, Plant and Equipment (PPE), IPSAS 26, Impairment of Cash-Generating Assets and IPSAS 21, Impairment of Non-Cash Generating Assets. Using qualitative approach, a preliminary study was conducted via interviews and through obtaining documents. The findings include the following: MPSAS17 has not been strictly adhered to and software is used to monitor the assets; however, the disposal of assets is a manual process and is not automated. The study also discussed any weaknesses pertaining to the said asset accounting system, and suggested recommendations for improvement thereon.