RESEARCHER INFO
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Associate Prof. Dr. Zaimah Bt Zainol Ariffin
UUM College of Business
Perakaunan Tunku Puteri Intan Safinaz
zaimah@uum.edu.my
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RESEARCH PROFILE

Scopus Publons ORCiD Research Gate Google Scholar

ACADEMIC QUALIFICATION

12007, PhD Accounting And Finance, University of Wales, Bangor, United Kingdom
21995, Masters Science Management, UUM, Universiti Utara Malaysia
31992, Bachelor Degree Accounting with Hons, UUM, Universiti Utara Malaysia
4, Certificate Matrikulasi, , Universiti Utara Malaysia

AWARD

1 Majlis Apresiasi TISSA-UUM, TISSA-UUM, 2022, Pusat Pengajian/Jabatan
2 Anugerah Penulis Buku Aktif UUMPress Kategori Professor Madya, UUMPress, 2022, Universiti
3 Best e-Teaching Portfolio Award (BeTPA) 2021, TISSA-UUM, 2021, Pusat Pengajian/Jabatan
4 Anugerah Buku Terlaris, UUMPress, 2021, Universiti

RECOGNITION

1 ACCOUNTING,Penasihat Program Polimas,Kebangsaan,2017
2 PEMERIKSA LUAR,Pemeriksa Luar Kertas Peperiksaan,Kebangsaan,2022
3 ACCOUNTING,Penasihat Program POLIMAS,Kebangsaan,2016
4 AHLI PANEL,Ahli Panel Pemeriksa Luar UniSHAMS,Kebangsaan,2022
5 FASILITATOR, ,Kebangsaan,2023
6 FELO BERSEKUTU,Ahli Bersekutu MPN,Kebangsaan,2023
7 FASILITATOR,Fasilitator program klinik cukai,Universiti,2021
8 AKADEMIK,Pakar rujuk sistem OBE,Universiti,2021
9 PANEL PENILAI,Panel Penilai Universiti,Universiti,2022
10 AHLI JAWATANKUASA,Ahli Jawatankuasa Saringan Penerbitan UUM,Universiti,2022
11 AHLI PANEL,Reviewer,Universiti,2022
12 EXAMINER OF VIVA, ,Universiti,2022
13 EXAMINER OF VIVA,Examiner,Universiti,2022
14 PANEL PENASIHAT LUAR,Panel Pemeriksa,Universiti,2024
15 AHLI JAWATANKUASA, ,Universiti,2023
16 PEMBANGUN MASSIVE OPEN ONLINE COURSE (MOOC),Course Developer,Universiti,2023
17 TENAGA PENGAJAR,Pengawas Peperiksaan,Universiti,2023
18 TENAGA PENGAJAR,Pengawas Peperiksaan Akhir,Universiti,2023
19 EXAMINER OF VIVA,Internal examiner for phd candidate,Pusat Pengajian/Jabatan,2021
20 FASILITATOR,Fasilitator Klinik Cukai UUM,Pusat Pengajian/Jabatan,2022
21 AHLI JAWATANKUASA,Ahli Jawatankuasa Semakan Kurikulum,Pusat Pengajian/Jabatan,2022
22 AHLI JAWATANKUASA,Ahli Jawatankuasa Pengajaran dan Peperiksaan,Pusat Pengajian/Jabatan,2022
23 PAKAR RUJUK,Pakar Rujuk Sistem OBE BKAT2013 2022,Pusat Pengajian/Jabatan,2022
24 REVIEWER,Discussant PG Accounting Symposium,Pusat Pengajian/Jabatan,2023
25 PEMERIKSA DALAMAN,Penilai kertas peperiksaan PG,Pusat Pengajian/Jabatan,2023
26 PANEL PENILAI,Penilai kertas peperiksaan PG,Pusat Pengajian/Jabatan,2023
27 PANEL PENILAI,Penilai kertas peperiksaan PG,Pusat Pengajian/Jabatan,2023

AREA OF EXPERTISE

Taxation
Tertiary Education
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RESEARCH AREA

Tax Avoidance
Corporate Tax
Entrepreneurship Education

OVERVIEW
Dr. Zaimah Zainol Ariffin, CFiA is an associate professor of the School of Accountancy, College of Business, Universiti Utara Malaysia (UUM COB). She was awarded a PhD in Accounting and Finance from University of Wales, Bangor, United Kingdom in 2007. Her area of interest is Corporate Taxation, Individual Taxation, Tax Avoidance, Managerial Ownership and Small and Medium Enterprise (SME). She has been in service for more than 20 years in Universiti Utara Malaysia. Email: zaimah@uum.edu.my
PUBLICATION CHART
LIST OF PUBLICATION
Nor Zuhairatun Md Radzi, Zaimah Bt Zainol Ariffin, (2023). Tax Literacy and Tax Non-compliance Intention Among SME Owners in Malaysia: The Moderating Effect of Religiosity. International Journal of Business and Technology Management , 5(5), 252 - 269.
Zaimah Bt Zainol Ariffin, Aryati Juliana binti Sulaiman, Zainol bin Bidin, Che Zuriana Bt Muhammad Jamil, (2023). Green Tax Policy Model: Towards Green Growth Environment. Compendium by PaperASIA , 39(6), 1 - 7.
Nor Zuhairatun Md Radzi, Zaimah Bt Zainol Ariffin, (2023). Guilt-minimisation and Tax Non-compliance Intention among Small and Medium Enterprise Owners in Malaysia. International Journal of Academic Research in Business and Social Sciences, 13(7), 1205 - 1220.
Zuriahati Binti Zainal , Natrah binti Saad, Zaimah Bt Zainol Ariffin, (2022). EXPLORING AUDIT QUALITY AT THE INLAND REVENUE BOARD MALAYSIA. The Global Business Management Review , 14(2), 76 - 87.
Nor Zuhairatun Md Radzi, Zaimah Bt Zainol Ariffin, (2022). Determinants of Tax Non-compliance Intention among SME Owners in Malaysia: The Moderating Effect of Religiosity. International Journal of Academic Research in Business and Social Sciences, 12(10), 2394 - 2415.
Zaimah Bt Zainol Ariffin, Aryati Juliana binti Sulaiman, Che Zuriana Bt Muhammad Jamil, Zainol bin Bidin, (2020). THE PROPOSED MODEL OF GREEN TAX ACCEPTANCE: THE INSTITUTIONAL APPROACH. INDIAN PACIFIC JOURNAL OF ACCOUNTING AND FINANCE, 4(3), 26 - 35.
Zaimah Bt Zainol Ariffin, Natrah binti Saad, (2020). Religious Factors on Tax Non-compliance: Evidence from Libyan Self-Employed. Problems and Perspectives in Management, 18(1), 278 - 288.
Natrah binti Saad, Zaimah Bt Zainol Ariffin, (2019). Implementation of Green Tax in Malaysia: An Exploratory Study. Growth, 6(1), 12 - 19.
Zaimah Bt Zainol Ariffin, Natrah binti Saad, (2018). Green Tax Policy in Malaysia: Are We Comparable to the Rest of the World? . Proceedings of the 5th International Conference on Accounting Studies (ICAS 2018), 5(), 95 - 102.
Nor Zuhairatun Binti Md. Radzi , Zaimah Bt Zainol Ariffin, (2018). A Proposed Model of Guilt-Minimization Influence towards Intention of Tax Non-compliance among SME Owners. International Journal of Accounting, Finance and Business , 3(8), 13 - 21.
Fareg Mustafa Abodher , Zaimah Bt Zainol Ariffin, Natrah binti Saad, (2018). Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers. Academy of Accounting and Financial Studies Journal, 22(4), 1 - 9.
Ayuba Augustine, Natrah binti Saad, Zaimah Bt Zainol Ariffin, (2018). Testing the Assumptions of Slippery Slope Framework on Tax compliance: Evidence from Nigerian SMEs. DLSU Business & Economics Review, 27(2), 166 - 178.
Fareg Mustafa Abodher , Zaimah Bt Zainol Ariffin, Natrah binti Saad, (2016). Role of Political Factors for Fiscal Destabilization in Oil Dependent Economies: Implications for Tax Compliance Behavior in Libya. World Journal of Management and Behavioral Studies, 4(1), 20 - 30.
Che Zuriana Bt Muhammad Jamil, Rapiah Bt Mohamed, Zaimah Bt Zainol Ariffin, (2016). Environmental Management Practice and environmental performance: The indirect effect of managers attributes. International Review of Management and Marketing, 6(S8), 338 - 341.
Zairani bt. Zainol, Zaimah Bt Zainol Ariffin, (2013). Difficulties in Securing Funding from Banks: Success Factors for Small and Medium Enterprises (SMEs). Journal of Advanced Management Science, 1(4), 354 - 357.
RESEARCH PIE
LIST OF RESEARCH
CARBON TAX AS A STRATEGY TO MITIGATE CLIMATE CHANGE (2022), Leader, Universiti
TAX SCHEMES FOR SMES AND WILLINGNESS TO PAY MORE INCOME TAX (2020), Member, Lain-lain
DEVELOPING A GREEN TAX POLICY MODEL: TOWARDS GREEN GROWTH ENVIRONMENT (2019), Leader, Kpt
Determinants of Tax Compliance Behavior among SME's in Nigeria: The Moderating Role of Perceived Service Orientation and Perceived Corruption (2015), Member, Universiti
THE EFFECTIVENESS OF GREEN TAX IN ACHIEVING SUSTAINABLE NATION (2014), Member, Kpt
RESOURCE-BASED EMS MODEL TOWARDS ECO-HOTEL IN MALAYSIA (2013), Member, Kpt
Analysis On The Design Of Entrepreneurship Education In Higher Learning Instituationsin Malaysia (2012), Leader, Kpt
The university readiness-based model towards students entrepreneurship education (2012), Leader, Universiti
Determinants Of Tax Compliance Behavior: Empirical Evidence From Nigeria (2011), Leader, Universiti
PENAMBAHBAIKAN MODEL PEMBIAYAAN DAN KEWANGAN SEKTOR INDUSTRI KECIL DI MALAYSIA (2009), Member, Kpt
COSTS OF COMPLIANCE UNDER THE SCHEDULAR TAX DEDUCTION SCHEME (STD) IN THE NORTHERN STATES OF MALAYSIA (2006), Member, Kpt
THE INFLUENCE OF ETHICAL ATTITUDES ON TAXPAYERS COMPLIANCE BEHAVIOR (2000), Member, Kpt
AN EMPIRICAL INVESTIGATION OF TAXPAYER AWARENESS OF MARGINAL TAX RATES: A MALAYSIAN CASE (1998), Member, Universiti
CONSULTATION
Year Title Membership Funder Level Status
INTELLECTUAL PROPERTIES
Year Reference No IP Type Title of Inventor (Principal Inventor/Member) Status of IP
2014 20140075 Copyright The University Readiness-based Model Towards Students' Entrepreneurship Education - ( PRINCIPAL INVENTOR ) FILED
2023 2023134 Copyright Improving Audit Quality through Training and Coaching - ( MEMBER ) FILED
UNDERGRADUATE
Course Code Course Name
KAL1013 Business accounting
KA1113 Principle of accounting
KA2413 Taxation i
SDG1021 Thinking skill
KAT3023 Advanced taxation
KAX4998 Practicum
KF1012 Accounting principles
KF2023 Financial accounting i
KAF1023 Introduction to financial accounting
KF1013 Introduction of accounting
SDG2011 Personal financial planning
KT3023 Advanced taxation
BKAX4908 Practicum
BKAX4912 Practicum
BKAT3023 Advanced taxation
BKAT2013 Principles of taxation
KT2013 Basic taxation
KSX4998 Practicum
BKAL1013 Business accounting
KX2016 Practicum
VQ2223 Practicum
KE1013 Business accounting
KF3043 Advanced financial accounting i
KX3018 Practicum
SDG3011 Management ethics
SDG2031 Living in the multi-cultural society
EEP1032 Personal development and character building
UKAL1014 Accounting for business decisions
SDG1031 Personal development and character building
SDG2021 Entrepreneurship
SDG1011 High touch communication
BKAL3063 Integrated case study
KAT3043 Revenue law
SDG3021 Patriotism and volunteerism
KF2033 Financial accounting ii
EEP2032 Living in the multi-cultural society
POSTGRADUATE
Course Code Course Name
BKAT5023 Contemporary issues in international taxation
BKBM5013 Management accounting for managers
SUPERVISION
Matric Name Status Title
91609 Emylia Yuniarti Not Active Determinant of the Corporate Decision to Disclose Social Information of Listed Companies in Jakarta Stock Exchange
92688 James Oladapo Alabede Completed An Investigation of Factors Influencing Taxpayers' Compliance Behaviour: Evidence from Nigeria
92770 Hamidah binti Johari Not Active The Perception of Corporate Social Responsibility of Inland Revenue Board Malaysia Employee in Relation ISO 26000-Social Responsibility Adoption
93668 Fatima Alfa Tahir Completed The Development of Auditor Independence Dimensions: Nigeria Stakeholders' Perspective
94894 NOR ZUHAIRATUN BINTI MD RADZI Completed Guilt-Minimisation and Other Determinants of Tax Non-Compliance Intention among SME Owners in Malaysia: The Moderating Effect of Religiosity
96031 Fareg Mustafa Abodher Completed Determinants of Tax Noncompliance Behaviour among the Self-Employed in Libya
814854 Loh Chik Im Completed Factors Affecting Tax Preparation Errors Made by Tax Professionals in Malaysia
819508 Masnurah Binti Zain Completed FACTORS INFLUNCE FINANCIAL PERFORMANCE OF THE TAKAFUL INDUSTRY IN MALAYSIA
819516 Norlela Binti Abu Bakar Completed Factors affecting the financial performance of Malaysia Banks
820891 Chew Xie Phern Not Active Tax Evasion in Malaysia
825133 Amir Arif Bin Zulkapli Completed THE RELATIONSHIP BETWEEN DEMOGRAPHICS FACTORS AND THE PARTICIPATION BY INDIVIDUAL TAXPAYERS IN JOHOR BAHRU IN THE SPECIAL VOLUNTARY DISCLOSURE PROGRAM (SVDP)
829345 MOHAMMAD HANIFNAIM BIN HASAN Active The Evolving Competencies of Tax Officers and Its Relation in Reducing Tax Evasion and Tax Avoidance - A Malaysian Case Study
829363 SYED MAHATHIR BIN SYED MUSTAPHANIN Completed Individual Taxpayer Intentions Towards Spending on Health and Education Tax Relief
905329 SARAVANA A/L HANIPPVYA Not Active Taxation effect on business: From the perspective of Malaysian sole proprietors
905341 Loh Chik Im Not Active TAX PREPARATION ERRORS MADE BY TAX PROFESSIONALS IN MALAYSIA: MODERATING EFFECT OF TAX PENALTY
95509 Ayuba Augustine Completed Determinants of Tax Compliance Behaviour of SMEs in Nigeria : The Moderating Role of Perceived Service Orientation and Perceived Corruption.
900094 Zuriahati Binti Zainal Completed Improving the Audit Quality of the Inland Revenue Board Malaysia through Action Research
903748 MAYA SAFIRA DEWI Active TAX COMPLIANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES FROM THE PERSPECTIVE OF ETHNIC DIVERSITIES IN INDONESIA
 
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