Name	:	Noraza Bt Mat Udin
Phone No.	:	049287295
Email	:	nora896@uum.edu.my
School	:	UUM College of Business
Substantive Position	:
Current Position	:
Current Department	:	Perakaunan Tunku Puteri Intan Safinaz
Name in APA Format	:	Mat Udin, N.

RESEARCHER'S INFORMATION

ACADEMIC QUALIFICATION

2013, PhD Perakaunan (Percukaian), Malaysia, Universiti Utara Malaysia
1995, Masters Master of Economics (Accounting & Finance), Macquarie University, Australia
1993, Bachelor Degree BAcct.(Hons), Malaysia, Universiti Utara Malaysia

2013, PhD Perakaunan (Percukaian), Malaysia, Universiti Utara Malaysia

1995, Masters Master of Economics (Accounting & Finance), Macquarie University, Australia

1993, Bachelor Degree BAcct.(Hons), Malaysia, Universiti Utara Malaysia

AWARDS & RECOGNITIONS

PINGAT PERKHIDMATAN SETIA, UUM, 2024, Universiti
2016 Best Paper Award in Multinational Corporations Management, Emarald Literati Network, 2016, Antarabangsa

PINGAT PERKHIDMATAN SETIA, UUM, 2024, Universiti

2016 Best Paper Award in Multinational Corporations Management, Emarald Literati Network, 2016, Antarabangsa

OVERVIEW

Noraza Mat Udin is an associate professor at Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia (TISSA-UUM). She received her PhD from Universiti Utara Malaysia (UUM), Master of Economics (Accounting & Finance) from Macquarie University, Australia and Bachelor of Accountancy (Hons) from UUM. She has held several administrative posts in UUM such as BAcct(Hons) Program Chairperson, Director of Institute of Taxation Research, UUM Mandarin Coordinator and Head of Department (Accounting and Taxation) TISSA-UUM. She also involves in Student Development Committee and Internal Audit Committee. She has been teaching taxation courses at undergraduate and post-graduate level which include Principles of Taxation, Advanced Taxation, Specialised Taxation, Revenue Law, Contemporary Issues in International Taxation and Indirect Tax: Governance & Issues. She also taught Integrated Case Study course. She has written books and modules in taxation and accounting. Her research interest covers experimental research and issues in personal as well as corporate taxation such as self-assessment system, tax education, tax compliance/non-compliance, tax administration and environmental taxation. In addition, she also supervises masters and PhD students as well as researches in personal and corporate taxation, behavioural accounting, accounting education and companies financial performance. She also published articles in conference proceedings and journals.

Noraza Mat Udin is an associate professor at Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia (TISSA-UUM). She received her PhD from Universiti Utara Malaysia (UUM), Master of Economics (Accounting & Finance) from Macquarie University, Australia and Bachelor of Accountancy (Hons) from UUM. She has held several administrative posts in UUM such as BAcct(Hons) Program Chairperson, Director of Institute of Taxation Research, UUM Mandarin Coordinator and Head of Department (Accounting and Taxation) TISSA-UUM. She also involves in Student Development Committee and Internal Audit Committee. She has been teaching taxation courses at undergraduate and post-graduate level which include Principles of Taxation, Advanced Taxation, Specialised Taxation, Revenue Law, Contemporary Issues in International Taxation and Indirect Tax: Governance & Issues. She also taught Integrated Case Study course. She has written books and modules in taxation and accounting. Her research interest covers experimental research and issues in personal as well as corporate taxation such as self-assessment system, tax education, tax compliance/non-compliance, tax administration and environmental taxation. In addition, she also supervises masters and PhD students as well as researches in personal and corporate taxation, behavioural accounting, accounting education and companies financial performance. She also published articles in conference proceedings and journals.

RESEARCH AREA

Taxation Behavioural Accounting Accounting Education

Taxation
Behavioural Accounting
Accounting Education

AREA OF EXPERTISE

Personal and Corporate Taxation Experimental research Accounting Education

Personal and Corporate Taxation
Experimental research
Accounting Education

LIST OF PUBLICATION

ARTICLE IN JOURNAL

	Dr. Aryati Juliana Binti Sulaiman, Khadega Ahmed Abdullah Bahashwan - (Matric No: 905664), Prof. Madya Dr. Noraza Bt Mat Udin, (2026). Tax Knowledge Acquisition Behaviour Among Sme Owners: An Application Of Bandura’S Social Cognitive Theory In Yemen. Multidisciplinary Science Journal, 9(2), 1 - 16.
	Diamonalisa Sofianty, Prof. Madya Dr. Noraza Bt Mat Udin, (2025). Evaluating Tax Information Systems: Implications For Msme Taxpayer Compliance And The Role Of Tax Socialisation. Jurnal Riset Akuntansi Kontemporer, 17(1), 175 - 187.
	Prof. Dr. Natrah Binti Saad, Prof. Madya Dr. Noraza Bt Mat Udin, Saifulrizan Bin Norizan - (Matric No: 902854), (2024). The Influence Of Company Reputation, Service Quality And Directors' Tax Knowledgeon Tax Compliance Behaviour Of Malaysia Large Companies. Paper Asia, 40(6b), 376 - 389.
	Prof. Madya Dr. Noraza Bt Mat Udin, (2023). Unveiling The Motivations Behind Malaysian Taxpayer Participation In Voluntary Disclosure Programme. International Journal Of Research And Innovation In Social Science, VII(XII), 870 - 881.
	Adiebah Ahmad, Dr. Rusniza Binti Abdul Rahman, Prof. Madya Dr. Noraza Bt Mat Udin, (2023). Mediating Effect Of The E-Commerce Entrepreneur Voluntary Tax Compliance Behaviour : Spss Process Macro. Russian Law Journal, XI(4s), 129 - 149.
	Prof. Dr. Natrah Binti Saad, Prof. Madya Dr. Idawati Binti Ibrahim, Prof. Madya Dr. Noraza Bt Mat Udin, (2021). Cooperative Compliance Practice: Lessons From The Organisation For Economic Co-Operation And Development (Oecd) Countries. Central Asia And The Caucasus, 22(5), 184 - 196.
	Ahmad Shukri Abdul Gani - (Matric No: 84208), (2020). The Implementation Of Risk Management In Malaysian Public Sector To Sustain Federal Government’S Revenue. International Journal Of Accounting, Finance And Risk Management, 5(2), 76 - 83.

	Mohammed Mahdi Abd Obaid - (Matric No: 902927), (2020). The Moderating Role Of Subsidy Removal On Factors Influencing Smes Tax Compliance In Yemen. Humanities And Social Sciences Review, 11(10), 316 - 338.
	Mohammed Mahdi Abd Obaid - (Matric No: 902927), (2020). An Investigation Of The Determinants Of Tax Compliance Among Yemeni Manufacturing Smes Using The Fisher Model. International Journal Of Psychosocial Rehabilitation, 24(4), 1809 - 1824.
	Mohammed Mahdi Obaid, (2020). Zakat And Tax Compliance Behaviour In Yemen: A Conceptual Study. Journal Of Advanced Research In Business And Management Studies, 19(1), 1 - 14.
	Mohammed Mahdi Abd Obaid - (Matric No: 902927), (2020). Determinants Of Smes Tax Compliance In Yemen: A Pilot Investigation. Iosr Journal Of Humanities And Social Science, 25(1), 64 - 75.
	Mohammed Mahdi Abd Obaid - (Matric No: 902927), (2020). Corruption And Tax Noncompliance Variables: An Empirical Investigation From Yemen. International Journal Of Financial Research, 11(4), 53 - 63.
	Ahmad Shukri Bin Abdul Gani - (Matric No: 95441), Basariah Salim - (Matric No: 90380), (2020). The Implementation Of Risk Management In Malaysian Public Sector To Sustain Federal Government'S Revenue. International Journal Of Accounting, Finance And Risk Management, 5(2), 76 - 83.

	Nor Shaipah Abdul Wahab, (2019). Tax Disclosure Practices Of Malaysian Listed Companies . Journal Of Advanced Research In Dynamical And Control Systems, 11(05), 770 - 779.
	Nurul Afza Abd Rashid, (2018). Users’ Perceptions On Tax Disclosure In Malaysian Companies Annual Reports. Journal Of Social Sciences Research, Special Issue(2), 225 - 236.

ARTICLE IN PROCEEDING


	Mardhiyah Binti Mohd Suberi, (2016). Gst Compliance Time Costs Of Smes In The Northern Region Of Malaysia. Proceeding 6Th International Conference On Global Business & Social Entrepreneurship (Kelantan, 2016), 1(), 173 - 179.
	Alhassan Belkasem Mo Alhaj, (2016). Public Governance Quality, Perception Of Government Spending And Taxpayer Compliance Of Libyan Personal Income Taxpayers. Proceeding 6Th International Conference On Global Business & Social Entrepreneurship (Kelantan, 2016), 1(), 166 - 172.
	Abbas Saad Hamada Al-Khuzaie, (2016). Effect Of Ifrs Adoption And Corporate Governance Practices On Performance:A Study On Listed Companies In Dubai. ‘Emerging Contours Of World Order : The Challenges Ahead’, 1(), 133 - 152.

BOOK

	(2025). MALAYSIAN CORPORATE TAXATION Incorporating the Updates in Budget 2025, :
	(2024). MALAYSIAN CORPORATE TAXATION (Incorporating the Updates in Budget 2024), :
	(2022). MALAYSIAN CORPORATE TAXATION (Incorporating Updates in Budget 2022), :
	(2019). MALAYSIAN CORPORATE TAXATION, UNIVERSITI UTARA MALAYSIA:UUM Press
	(2003). Perakaunan Perniagaan, Universiti Utara Malaysia, Kedah:PACE, UUM
	(1999). Accounting 19th Edition, Singapore:Thomson Learning
	(1999). Pengantar Perakaunan, UUM:PACE

CHAPTER IN BOOK

LIST OF RESEARCH

	MENEROKA INSENTIF DAN PELEPASAN CUKAI UNTUK PERSATUAN PENGIMPORT DAN PENIAGA KENDERAAN MELAYU MALAYSIA (PEKEMA): FOKUS KEPADA PERCUKAIAN LANGSUNG DAN TIDAK LANGSUNG DI MALAYSIA (2025), Member/Next Appointed Leader, INDUSTRI
	PERCEPTION OF ACCOUNTING STUDENTS ON PERSONAL TAX AVOIDANCE BEHAVIOR IN MALAYSIA AND INDONESIA (2019), Leader, ANTARABANGSA
	DID YOU PLANT THESE BEAUTIFUL FLOWERS? (2019), Member, UNIVERSITI
	CONSTRUCTING A TAX MORALE FRAMEWORK FOR MALAYSIA ONLINE BUSINESSES (2017), Member, UNIVERSITI
	COOPERATIVE TAX COMPLIANCE FRAMEWORK FOR MALAYSIAN TAX AUTHORITY (2017), Member, KPT
	DEVELOPING A TAX MORALE FRAMEWORK FOR MALAYSIAN ONLINE BUSINESSES: TOWARDS REVENUE SUSTAINABILITY (2017), Member, KPT
	RISK MANAGEMENT AND MANAGEMENT ACCOUNTING PRACTICE TO SUSTAIN GOVERNMENTS REVENUE: CASE STUDY AT MAIN REVENUE COLLECTOR AGENCIES (2016), Member, UNIVERSITI
	CONSTRUCTING A TAX DISCLOSURE INDEX AND ANALYZING THE DISCLOSURE TREND AMONG BURSA MALAYSIA COMPANIES OVER THE PERIOD 2010-2012 (2013), Leader, KPT
	Developing a New Model for Tax Administration Performance Management by Using an Integrated and Open System Approach (2012), Member, KPT
	TAXATION SYSTEM AS AN ENABLER TO THE GOVERNMENT TRANSFORMATION PROGRAMME (GTP) AND ECONOMIC TRANSFORMATION PROGRAMME (ETP): DO WE NEED REWRITING PROGRAMME OF THE TAX LEGISLATIONS? (2012), Member, UNIVERSITI
	TAXPAYER ASSISTANCE AND ASSESSMENT PERFORMANCE UNDER SELF ASSESSMENT SYSTEM (2011), Leader, PERSENDIRIAN
	THE EFFECTIVENESS OF CONTINUING PROFESIONAL DEVELOPMENT (CPD) PROGRAMME RUN BY PROFESSIONAL BODIES IN MALAYSIA (2011), Member, UNIVERSITI
	(GERAN PhD) INDIVIDUAL TAXPAYER KNOWLEDGE AND ASSESSMENT PERFORMANCE UNDER SELF ASSESSMENT SYSTEM (SAS) IN MALAYSIA (2004), Leader, PERSENDIRIAN
	SISTEM PENYIASATAN PENDAPATAN DAN PENGIRAAN CUKAI PENDAPATAN INDIVIDU SECARA ATAS TALIAN (ONLINE) BERASASKAN TEKNOLOGI WEB (2003), Member, UNIVERSITI
	ETHICAL JUGEMENT AMONG UNIVERSITY ACCOUNTING STUDENTS : THE CASE OF PRESCRIPTING AND DELIBERATIVE MORAL REASONING BEHAVIOUR (2001), Member, UNIVERSITI
	THE INFLUENCE OF ETHICAL ATTITUDES ON TAXPAYERS COMPLIANCE BEHAVIOR (2000), Leader, KPT
	A SURVEY ON TAXPAYERS' UNDERSTANDING, ATT. & PREPAREDNESS TOWARDS THE INTRO. OF SELF ASSESMENT SYSTEM IN MALAYSIA (1999), Member, KPT
	COMMUNICATION SKILL OF ENTRY LEVEL ACCOUNTANTS IN MALAYSIA A REPLICATION AND EXTENSION OF STUDY BY JUCHOU AND GALVIN (1996), Member, UNIVERSITI

TEACHING EXPERIENCE

UNDERGRADUATE


Course Code	Course Name

BKAX4912	Practicum

SDG3021	Patriotism and volunteerism

BKAT3023	Advanced taxation

BKAT3023	Advanced taxation

SDG3021	Patriotism and volunteerism

BKAT3033	Specialised taxation

BKAT3033	Specialised taxation

BKAX4908	Practicum

KAT2013	Principles of taxation

KAT2013	Principles of taxation

BKAT3033	Specialised taxation

BKAX4908	Practicum

SDG1021	Thinking skill

KAT2013	Principles of taxation

KAT2013	Principles of taxation

BKAT3033	Specialised taxation

VQ2223	Practicum

BKATK3033	Specialised taxation

BKATK3033	Specialised taxation

SDG1011	High touch communication

BKAX4912	Practicum

KAX4998	Practicum

BKAL3063	Integrated case study

BKAL3063	Integrated case study

EEP2032	Living in the multi-cultural society

BKATK2013	Principles of taxation

BKATK2013	Principles of taxation

SDG2011	Personal financial planning

BKATK3033	Specialised taxation

BKATK3033	Specialised taxation

SDG1021	Thinking skill

BKAT3023	Advanced taxation

BKAT3023	Advanced taxation

BKAT3043	Revenue law

BKAT3043	Revenue law

BKAL3063	Integrated case study

BKAL3063	Integrated case study

KT2013	Basic taxation

KT2013	Basic taxation

BKATK2013	Principles of taxation

BKATK2013	Principles of taxation

BKAXK49412	Industrial training

BKAT2013	Principles of taxation

BKAT3043	Revenue law

BKAT3043	Revenue law

KS2012	Intro. to accounting information systems

KT3023	Advanced taxation

EEP1032	Personal development and character building

BKAT2013	Principles of taxation

BKAT2013	Principles of taxation

BKAT2013	Principles of taxation

SDG3011	Management ethics

VQ2223	Practicum

BKAL3063	Integrated case study

BKAT3023	Advanced taxation

BKAT3023	Advanced taxation

BKAT3033	Specialised taxation

BKAT3033	Specialised taxation

KT3033	Specialised taxation

BKAL3063	Integrated case study

BKAL3063	Integrated case study

BKAL3063	Integrated case study

SDG2011	Personal financial planning

KS2012	Intro. to accounting information systems

KT2013	Basic taxation

SDG2011	Personal financial planning

BKAL3063	Integrated case study

BKAT2013	Principles of taxation

BKAT2013	Principles of taxation

BKAT3033	Specialised taxation

BKAT3033	Specialised taxation

VQ2223	Practicum

KF1013	Introduction of accounting

SDG3021	Patriotism and volunteerism

KX2016	Practicum

BKAT3023	Advanced taxation

BKAT3023	Advanced taxation

KT2013	Basic taxation

BKAT3023	Advanced taxation

BKAX4908	Practicum

BKAX4908	Practicum

KX2016	Practicum

EEP2032	Living in the multi-cultural society

BKAT3023	Advanced taxation

BKAT3023	Advanced taxation

KT2013	Basic taxation

KT2013	Basic taxation

BKAX4908	Practicum

KF1012	Accounting principles

KF3083	International accounting

BKAT3023	Advanced taxation

KT3053	Current issues in taxation

KT3053	Current issues in taxation

KF1013	Introduction of accounting

KT2013	Basic taxation

KT3023	Advanced taxation

BKAT2013	Principles of taxation

BKAT2013	Principles of taxation

SDG3011	Management ethics

KS2012	Intro. to accounting information systems

KS2022	Advanced accounting information systems

KT3023	Advanced taxation

KT3023	Advanced taxation

BKAT3033	Specialised taxation

KF1012	Accounting principles

KF1012	Accounting principles

BKATK3033	Specialised taxation

BKATK3033	Specialised taxation

BKAT3023	Advanced taxation

BKAT3023	Advanced taxation

BKAX4908	Practicum

BKAX4908	Practicum

KF1012	Accounting principles

KF1012	Accounting principles

KF1013	Introduction of accounting

BKAT2013	Principles of taxation

BKAT2013	Principles of taxation

KF1012	Accounting principles

KF1012	Accounting principles

SDG2031	Living in the multi-cultural society

SDG3011	Management ethics

KT2013	Basic taxation

SDG2031	Living in the multi-cultural society

BKAT2013	Principles of taxation

BKAT2013	Principles of taxation

BKAT2013	Principles of taxation

BKAT2013	Principles of taxation

SDG2031	Living in the multi-cultural society

KT3023	Advanced taxation

KT3023	Advanced taxation

KA2413	Taxation i

KA2413	Taxation i

SDG1011	High touch communication

SDG1021	Thinking skill

SDG1011	High touch communication

POSTGRADUATE


Course Code	Course Name

BKAT5023	Contemporary issues in international taxation

BKAT5033	Tax accounting and auditing for companies

BKAT5063	Indirect tax: governance & issues

BPMZ69912	Research paper

SUPERVISION


Matric	Name	Status	Title

814467	Nurul Afza Bt Abd Rashid	Completed	Tax Education Program

814849	Abbas Saad Hamada	Completed	effect of IFRS adoption and corporate governance practices on firm performance: A study on list companies in Dubai

815025	MAREENA MANCHAROEN	Completed	Determinants of tax evasion: Perception of Southern-Thailand Tapayers

816351	Shafi'u Abubakar Kurfi	Completed	The impact of intellectual capital on financial performance of listed Nigerian food products companies

816469	Alhassan Belkasim Mo Alhaj	Completed	An investigation of factors affecting tax compliance behaviour among individual taxpayers: Evidence from Libya

817190	Mohammed Mahdi Abd Obaid	Completed	Determinants of tax non-compliance behaviour in Yemen

817654	Rabi'u Yusuf	Completed	determinants of compliance with enviromental tax regulations by multi-national oil companies in nigeria

818139	MARDHIYAH MOHD SUBERI	Completed	Compliance cost of GST system

819502	ZAHRUL ZAID BIN ABDUL WAHAB	Completed	TAX COMPLIANCE BY INDIVIDUAL TAXPAYER AND ROLES OF UNIT PROFILING IN IRB SHAH ALAM BRANCH

819954	GAJEINTDRAN MATHRAVEERAN	Not Active	Impak Pembelajaran Koperatif terhadap Kemahiran Berkomunikasi, Kemahiran Teknikal, Nilai Kepimpinan dan Prestasi Pencapaian Mata Pelajaran Prinsip Perakaunan

821423	Balamurugan a/l Sinapayan	Completed	PERCEPTIONS OF MALAYSIAN TAX PROFESSIONALS ON VOLUNTARY DISCLOSURE PROGRAMME PARTICIPATION

821431	MOHAMAD FAIZ BIN BAHARIN	Completed	GOODS AND SERVICES TAX (GST) AND SALES AND SERVICES TAX (SST): COMPLIANCE KNOWLEDGE OF BUSINESSES IN JOHOR BAHRU, MALAYSIA

821442	Faizahtul Salwa Bt Othman	Completed	Ways of Seeking Tax Knowledge and Its Impact on Tax Personnel Competency

824248	KHADEGA AHMED ABDULLAH BAHASHWAN	Completed	The relationship between tax education and tax knowledge among Yemeni postgraduate students in Malaysia

829361	MOHAMAD ZAKI BIN MOHAMAD ROSLANI	Completed	PERCEPTIONS OF TAX OFFICERS ON FACTORS THAT INFLUENCE THE AUTOMATIC EXCHANGE OF INFORMATION EFFECTIVENESS TO COMBAT TAX EVASION IN MALAYSIA

829666	Noramalia Binti Rohan	Completed	Consumers' Awareness, Perceptions and Behaviour towards the Imposition of Sales Tax on Imported Low Value Goods

831481	Azizi Bin Mamat	Completed	Determinants of The Acceptance of Social Media as A Medium for Tax Education among Salaries Earners in Selangor

831483	Mohd Azman Bin Maasom	Completed	Employees' Perceptions Towards the Implementation of Front Office - Back Office (FOBO) Working System in the Inland Revenue Board of Malaysia

833784	Muhammad Aliff Aiman bin Mohd Supardi	Completed	PERCEPTION OF SALARIED TAXPAYERS TOWARD THE REINTRODUCTION OF GST IN MALAYSIA: A STUDY IN PADANG TERAP, KEDAH

835264	Abdisamad Abdullahi Jama	Active	Determinants of Rental Income Tax Compliance among Property Owners in Mogadishu, Somalia: The Role of Tax Awareness, Enforcement, and Digital Filing System Adoption

835335	SYARIPAH NUR BINTI ABDUL RAZAK	Active	Determinants of Corporate Tax Estimate Recidivism Under Section 107C (10): Evidence from the LHDNM Penang Branch (2022-2024)

835340	Mak Koyin	Expected To Complete	Understanding E-invoicing Implementation Challenges Among SMEs in Malaysia: Evidence from the Mandatory Adoption Phase

902891	ADIEBAH BINTI AHMAD	Completed	Determinants of Tax Compliance Behaviour Among Malaysian E-Commerce Entrepreneurs

905664	KHADEGA AHMED ABDULLAH BAHASHWAN	Active	Tax Knowledge Acquisition Behaviour Among Small and Medium-Sized Enterprise Owners in Yemen: A Social Cognitive Theory Perspective.

95441	Ahmad Shukri Bin Abdul Gani	Completed	Main Revenue Collector Agencies Risk Management and Management Accounting System Practices in Sustaining Federal Governments Revenue

900064	Kanaga Devi A/P Shanmugam	Not Active	The Applicability of Enterprise Risk Management (ERM) in Managing Tax Compliance an Inside-Out Approach

902854	SAIFULRIZAN BIN NORIZAN	Expected To Complete	Faktor Penentu Gelagat Kepatuhan Cukai Syarikat Besar di Malaysia dengan Ejen Cukai sebagai Penyederhana

902927	MOHAMMED MAHDI ABD OBAID	Completed	Determinants of Tax Compliance Behaviour Among Yemeni SMEs: The Moderating Effect of Removal of Government Subsidies