RESEARCHER INFO
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Associate Prof. Dr. Munusamy a/l Marimuthu
UUM College of Business
Perakaunan Tunku Puteri Intan Safinaz
munusamy@uum.edu.my
7283
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RESEARCH PROFILE

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ACADEMIC QUALIFICATION

12015, DBA Percukaian, , Universiti Utara Malaysia
21996, Masters PERAKAUNAN, University of New South Wales, Australia
3, Diploma AKAUNTANSI, Politeknik, Politeknik

AWARD

RECOGNITION

1 PERCUKAIAN,PERUNDING KEWANGAN DAN PERAKAUNAN,Universiti,2018
2 EXAMINER OF VIVA,EXTERNAL EXAMINER VIVA PHD,Universiti,2022
3 TAXATION,Penilai Artikel,Universiti,2017
4 TAXATION,Penilai Artikel,Universiti,2017
5 PANEL PENILAI, ,Universiti,2023
6 PANEL PENILAI,Instrument Validation,Universiti,2023
7 PANEL PENILAI,Penilai Artikel JBMA,Universiti,2023
8 TAXATION,Moderator,Pusat Pengajian/Jabatan,2023
9 PANEL PENILAI,penilai kertas projek,Pusat Pengajian/Jabatan,2023

AREA OF EXPERTISE

Taxation
Other Accounting N.E.C.
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RESEARCH AREA

Direct Taxation: Individual
Direct Taxation: Corporate Taxation
Indirect Taxation: Goods And Service Tax

OVERVIEW
I'm a taxation lecturer and had been teaching from basic taxation to advance taxation courses both for undergraduate and postgraduate. Also for some management accounting courses. Completed my DBA in the topic of taxation. I have completed a few research in taxation with national grants (FRGS and RACE). Publish many academic articles in referee journals (scopus) and non referee journals. Had done taxation consulting work for a few organization. Successfully supervised at doctoral and master level students.
PUBLICATION CHART
LIST OF PUBLICATION
Munusamy a/l Marimuthu, AZWANI BT MAT GHANI@AB GHANI , (2023). DETERMINATION OF TAX COMPLIANCE INTENTION AMONG TAX OFFICERS . Labuan Bulletin of International Business & Finance, 21(2), 28 - 38.
Munusamy a/l Marimuthu, TEOH TING TING , (2023). Effective Tax Investigation in Malaysia. Proceedings of The 5th International Conference on Accounting and Reserach and Education (iCARE) 2023, 1(), 267 - 274.
Munusamy a/l Marimuthu, Fazidah Binti Hashim , (2022). GOODS AND SERVICES TAX SATISFACTION AMONG SOLE PROPRIETORS IN KLANG. Conference Proceedings of the 8th Annual ECOFI Symposium 2022, 8(), 23 - 31.
Munusamy a/l Marimuthu, AZWANI BT MAT GHANI@AB GHANI , (2022). TAX COMPLIANCE INTENTION IN SELF -ASSESSMENT SYSTEM AMONG TAX OFFICERS. Conference Proceedings of the 8th Annual ECOFI Symposium 2022, 8(), 12 - 22.
Munusamy a/l Marimuthu, LEE SU HEE , (2022). DETERMINANTS OF FACTORS INFLUENCING TAX AVOIDANCE IN PREPARING FINANCIAL STATEMENT AMONG SME TAXPAYERS . Labuan Bulletin of International Business & Finance, 20(1), 63 - 73.
Munusamy a/l Marimuthu, LEE SU HEE , (2021). FACTORS INFLUENCING TAX AVOIDANCE IN PREPARING FINANCIAL STATEMENT AMONG SME TAXPAYERS. Proceeding of 7th Annual ECoFI Symposium (AES2021) , (), 264 - 272.
Munusamy a/l Marimuthu, , Yadupriya Devi a/p Satinarayanan , (2021). INTENTION TO BECOME TAX AGENT AMONG FINAL YEAR BUMIPUTERA ACCOUNTING STUDENTS IN UNIVERSITY UTARA MALAYSIA. Proceeding of 7th Annual ECoFI Symposium (AES2021) , (), 273 - 282.
Saeed Awadh Ali Bin Nashwan, Munusamy a/l Marimuthu, ABOBAKR RAMADHAN SALEM AL, (2020). Study on system fairness dimensions and tax compliance in the Middle East context. Problems and Perspectives in Management , 18(1), 181 - 191.
SAEED AWADH ALI BIN NASHWAN , Ahmed Mubarak Eissa Al, Munusamy a/l Marimuthu, Abobakr Ramadan Al Harethi, (2020). Study on system fairness dimension and tax compliance in the Middle East conttext. Problems and Perspectives in Management, 18(1), 181 - 191.
Hijattulah B Abdul Jabbar, Faeyz M.J. Abuamria, AMJAD A.I. ALKHATIB , Munusamy a/l Marimuthu, (2020). Tax Evasion and the Social Influence Perspective: A Conceptual Model for Palestine. Journal of Reviews on Global Economics, 24(2), 4855 - 4866.
Zainol bin Bidin, Saliza Binti Abdul Aziz, Munusamy a/l Marimuthu, (2019). The Mediating Effect of Attitude on the Relationship between Understanding and Goods and Services Tax (GST) Satisfaction. International Journal of Innovation, Creativity and Change, 5(2), 1681 - 1700.
Munusamy a/l Marimuthu, OOI XIU HUI , (2019). The Effect of Sales and Service Tax (SST) Implementation on the Spending Behavior among Universiti Utara Malaysia Students. 6th AES 2019 Annual ECoFI Sysmposium, (), 17 - 25.
AMJAD A.I. ALKHATIB , Hijattulah B Abdul Jabbar, Munusamy a/l Marimuthu, (2018). The Effects of Deterrence Factors on Income Tax Evasion among Palestinian SMEs. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(4), 144 - 152.
Munusamy a/l Marimuthu, AZLINA BINTI ISMAIL , (2018). Influence of Demographic Factors, Tax Knowledge and Tax Ethics on Tax Compliance In Seremban. 5th Annual ECoFi Symposium 2018 "Commodity-led Growth: Recent Developments and Challenges", (), 89 - 99.
Munusamy a/l Marimuthu, CHE MOHD ZARADI BIN IBRAHIM , Che Mohd Zaradi Ibrahim, (2018). Intention To Appoint Legitimate Tax Agents Among Sole Proprietorships In Negeri Sembilan, Malaysia. Proceedings of the 5th International Conference on Accounting Studies (ICAS 2018), (), 36 - 45.
Saliza Binti Abdul Aziz, Zainol bin Bidin, Munusamy a/l Marimuthu, (2017). The Effect of Attitude and Understanding towards GST Satisfaction among Business Communities in Malaysia. Advanced Science Letters, 23(4), 3120 - 3123.
Munusamy a/l Marimuthu, Zainol bin Bidin, Saliza Binti Abdul Aziz, (2017). Perceived Level of Attitude, Awareness, Preparedness, Area of Difficulties and Understanding Toward Satisfaction of GST in Malaysia. Issue in Economics, Finance and Banking, (), 62 - 72.
Saliza Binti Abdul Aziz, Zainol bin Bidin, Munusamy a/l Marimuthu, (2017). The effect of attitude and understanding towards goods and service tax satisfaction among business community in Malaysia. Advanced Science Letters, 23(4), 3120 - 3123.
RESEARCH PIE
LIST OF RESEARCH
GOOD AND SERVICE TAX (GST) IMPLEMENTATION: SATISFACTION AND ITS DETERMINANT (2015), Member, Kpt
THE LEVEL OF ATTITUDE, AWARENESS, UNDERSTANDING, PREPAREDNESS AND AREA OF DIFFICULTIES AMONG BUSINESS COMMUNITY TOWARDS THE PROPOSED GOODS AND SERVICE TAX IN MALAYSIA (2014), Member, Kpt
PROPOSED GOODS AND SERVICE TAX: LEVEL OF AWARENESS, ATTITUDE, UNDERSTANDING AND PREPAREDNESS AMONG MANAGERS OF MANUFACTURING COMPANIES IN MALAYSIA. (2013), Leader, Kpt
PERCEPTIONS OF TAX AGENTS TOWARDS THE PROPOSED GOOD AND SERVICES TAX IN MALAYSIA (2011), Leader, Universiti
AN EVALUATION ON OPERATION AND INFORMATION MANAGEMENT OF HEALTH SERVICE (2003), Leader, Kpt
MISSION STATEMENT CRAFTED BY THE NATIOINAL ANNUAL CORPORATE REPORT AWARDS (NACPA) WINNERS (2003), Member, Universiti
A SURVEY ON TAXPAYERS' UNDERSTANDING, ATT. & PREPAREDNESS TOWARDS THE INTRO. OF SELF ASSESMENT SYSTEM IN MALAYSIA (1999), Member, Kpt
CONSULTATION
Year Title Membership Funder Level Status
2021 Perunding cukai untuk klinik dzakirin Leader National On going
2021 Perunding cukai untuk uniutama management holdings sdn bhd Leader National On going
2020 Perunding cukai untuk uniutama management holdings sdn bhd Leader Statutory National Completed
2019 Perunding cukai untuk uniutama management holdings sdn bhd Leader National Completed
2018 Perunding bajet penyata kewangan uniutama management holdings (umhsb) dan anak-anak syarikat Member Statutory National Completed
INTELLECTUAL PROPERTIES
Year Reference No IP Type Title of Inventor (Principal Inventor/Member) Status of IP
UNDERGRADUATE
Course Code Course Name
SDG1021 Thinking skill
KM2013 Management accounting i
KT2013 Basic taxation
KM3023 Management accounting ii
BKAX4908 Practicum
BKAT2013 Principles of taxation
BKAX4912 Practicum
BKAL1013 Business accounting
KT3033 Specialised taxation
KAT3033 Specialised taxation
KT3043 Revenue law
KX2016 Practicum
BKAT3023 Advanced taxation
BKAT3033 Specialised taxation
VQ2223 Practicum
BKAM3023 Management accounting ii
KF1013 Introduction of accounting
KX3018 Practicum
KT3023 Advanced taxation
SDG3011 Management ethics
KAX4998 Practicum
SDG2031 Living in the multi-cultural society
UKAL1014 Accounting for business decisions
SDG1031 Personal development and character building
EEP2032 Living in the multi-cultural society
KAT3053 Selected issues in taxation
SDG1011 High touch communication
BKAF1023 Introduction to financial accounting
BKAM2013 Management accounting i
EEP1032 Personal development and character building
KE1013 Business accounting
SDG3021 Patriotism and volunteerism
POSTGRADUATE
Course Code Course Name
BKBM5013 Management accounting for managers
BKAT5023 Contemporary issues in international taxation
KA5013 Management accounting
BKAM5013 Management accounting
OKMA6013 Accounting for managers
BKAT5033 Tax accounting and auditing for companies
BKAT5053 Goods and services tax in selected industries
SUPERVISION
Matric Name Status Title
86040 Hasmawazi Bt. Hamzah Completed Perception of Politeknik Tuanku Sultanah Bahiyah's Academic Staff Towards The Proposed Goods and Services Tax (supervisor - appt letter dd 1/8/2010) (examiner - 18/5/11) - sehingga 2/6/11
814234 Puvaneswari A/P Veloo Completed Determinants of intention to become tax agents among accounting students
819503 AZLINA BINTI ISMAIL Completed The Influence Of Demographic Factors, Tax, Knowledge And Tax Ethics On Tax Compliance Among Salaried Taxpayers In Seremban
819504 Ayati Sidek Completed Kajian Ke Atas Saiz Syarikat Dan Jenis Industri Terhadap Ketidakpatuhan Di Kalangan Pembayar Cukai Syarikat di LHDNM Cawangan Seremban
819521 PARIMALADEVI A/P K. VALAKSEN Completed Firm Size And Age On Non-Adopters Of Monthly Tax Deduction Electronic Payment: Negeri Sembilan SME Employer
819552 CHE MOHD ZARADI BIN IBRAHIM Completed Disclosure of Governance Information by sma;; and Medium - Sized Companies in Malaysia
821433 Fazidah Binti Hashim Completed A Survey On Goods And Services Tax Satisfaction Among Sole Proprietors In Klang
821436 Rabi'atul Adawiyah binti Mohd Rashad Completed Intention to Become GST Tax Agent among Bumiputra Students in UiTM
821598 Ahmed Mubarak Eissa Al-Hamedi Completed The influence of tax fairness dimension on Tax Compliance: Evidence From Yemen
821922 LOO SHIH YEN Completed Determinants Of Goods And Services Tax (GST) Compliance: Perception Of Royal Malaysian Customs Department Officers In Penang
822362 Ahmed Obaid Mahmood Completed Factors Influencing Students' Intention To Spend Under Goods And Services Tax Regime
824188 LEE SU HEE Completed Factors Influencing Tax Avoidance in Preparing Financial Statement among SME Taxpayers
824270 Yadupriya Devi a/p Satinarayanan Completed Intention To Become Tax Agent Among Final Year Bumiputera Accounting Students in Universiti Utara Malaysia
824785 OOI XIU HUI Completed The Effect of Sales and Service Tax (SST) Implementation on the Spending Bahavior Among Universiti Utara Malaysia Students
825132 AZWANI BT MAT GHANI@AB GHANI Completed Determinants of Malaysian Salaried Staff's Tax Compliance Intention in A Self Assessment System: The Case of IRBM Bangi
829348 MOHD SYIHAB BIN MOHD MAHFDZUZ Completed Determinants of Tax Compliance Intention Among Grab's Drivers In Kuala Lumpur
829357 TEOH TING TING Completed Determinants of Effective Tax Investigation: A Case of The IRBM Investigation Branch in The Northern Region
806035 Alhamdan, Anas Abdullah Completed Zakah Compliance Among Owner's of Mutual Funds In Saudi Arabia
902208 AMJAD A.I. ALKHATIB Completed Economic Domination, Moderating Role of Public Spirit and Determinants of Income Tax Evasion among Palestinian SMEs
904970 RAJA RAJESWARI A/P JAYAKUMAR Active Tax Compliance Behaviour of Small and Medium-sized Enterprises in Malaysia: Moderating Role of Service Quality
 
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