Staff Directory


Salwa Hana Binti Yussof

Academic Qualification

  • Doctor of Philosophy in Business & Economics (Taxation) - Doctor of Philosophy, Monash University
  • Master of Accountancy - Masters Degree, Universiti Teknologi MARA (UiTM)
  • Bachelor of Accountancy (Hons.) - Bachelor Degree, Universiti Teknologi Mara

Salwa Hana Binti Yussof (Dr.)

Assistant Professor
IIUM Gombak Campus

KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES


salwahana@iium.edu.my
4650


Expert Profile


Dr Salwa is currently an Assistant Professor at the Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia. She started her teaching career in 2000 in Institut Professional Baitulmal and later moved to University Industry Selangor (now University Selangor). She joined IIUM in 2013 after she earned her Ph.D in Taxation from Monash University, Australia.
Dr Salwa teaches financial accounting, taxation and finance and her research interests are taxation, financial reporting, ethics and accounting education. Her Ph.D thesis focused on tax expenditures and she published several papers mainly in the area of taxation. Dr Salwa is also a fellow of the Taxation Law and Policy Research Group in the Monash Business School at Monash University, Australia.


Area of Specialisation


  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Taxation


Teaching Responsibilities


ACCOUNTING ANALYSIS FOR DECISION MAKING 2018/2019
ADVANCED TAXATION 2022/2023 2021/2022 2020/2021 2019/2020 2018/2019 2016/2017
BUSINESS FINANCE 2017/2018 2015/2016 2014/2015 2013/2014
BUSINESS FINANCE 1 2023/2024 2021/2022 2019/2020
FINANCIAL ACCOUNTING & REPORTING 1 2022/2023 2021/2022 2020/2021 2018/2019 2017/2018 2016/2017
FINANCIAL ACCOUNTING FUNDAMENTALS 2014/2015 2013/2014 2012/2013
FINANCIAL AND MANAGERIAL ACCOUNTING 2019/2020 2018/2019 2017/2018
ISSUES IN TAXATION 2015/2016
MALAYSIAN TAXATION 2017/2018 2016/2017 2015/2016 2014/2015
PRINCIPLES OF FINANCIAL ACCOUNTING 2022/2023
TAXATION 1 2023/2024 2019/2020 2018/2019 2017/2018
TAXATION 2 2020/2021 2019/2020 2018/2019


Supervision


An Exploratoray Study On Tonnage Tax Adoption In Nigerian Shipping Industry.
Ph.D Completed 2022 Member Supervisory Committee
The Determinant Of Taxable Business Income In Palestine: An Analysis Of Unstandardized Tax Practices.
Ph.D In Progress Supervisor Supervisory Committee
Factors Influencing Tax Compliance Behavior: A Study Of Bangladesh.
Ph.D In Progress Supervisor Supervisory Committee
Evaluation Of Research And Development Tax Incentives In Malaysia.
Ph.D In Progress Main Supervisor
Tax Compliance Behaviour Among Islamic Educators In Malaysia.
Master Completed 2022 Main Supervisor
Insights On Tax Compliance Behaviour Among Businesswomen In Kano State, Nigeria.
Master Completed 2022 Co-supervisor
Factors Affecting Maldivian Tax Auditors' Conciliatory Style In Tax Audit Dispute Resolution.
Master Completed 2022 Co-supervisor
The Complexity Of Malaysia'S Gst: Experiance Of Tax Experts.
Master Completed 2020 Main Supervisor
Factors Influencing Accounting Students' Intention To Become A Professional Accountant In Malaysia.
Master Completed 2019 Co-supervisor
Determinants Of Tax Compliance Intention: Evidence From Future Taxpayers In Malaysia.
Master Completed 2018 Co-supervisor
Individual And Organisational Factors Affecting Gst Compliance Among Malaysian Smes.
Master Completed 2017 Main Supervisor
Factor Influencing The Compliance Behaviour Of Individual Taxpayers In Riau Indonesia.
Master Completed 2016 Co-supervisor
Tax Determinants Towards Self Assessment System: The Case Of Corporate Taxpayers In Nigeria.
Master Completed 2014 Main Supervisor
Tax Education For Undergraduates Students For All Disciplines: New Taxpayer'S Perspective.
Master In Progress Co-supervisor


Research Projects


Completed
2022 - 2023 Kajian Section Income 138 of Income Tax Act 1967 (Secrecy ACT): The Way Forward
2020 - 2020 Muslim Tourists' Expectations for Travelling to Japan by Cruise Ships
2017 - 2018 Tax Knowledge and Compliance Behaviour Under Self-Assessment System (SAS) : Perception of Students from Higher Education in Malaysia
2017 - 2021 The Complexity of Malaysia's GST: Experience of Tax Agents
2016 - 2017 Compliance Behavior of Small Business Owners under the Newly-Implemented Goods and Services Tax (Gst) in Malaysia
2016 - 2018 Modelling Attributes Of Corporate Tax Evaders Using Resolved Audit Cases
2016 - 2021 Action research on Specialised Program Which Enhance Graduate Employability Among Low Achievers in Public Universities
2014 - 2015 Academic Integrity Among Accounting Students
On-Going
2023 - Present Capacity Building of Mobile Spa Entrepreneurs through An Integrated Entrepreneurship, Financial Literacy and Structured Knowledge Transfer Programme for KRT Pangsapuri Selayang Mulia
2021 - Present Tax Compliance Behaviour among Islamic-background Academics in Malaysia
2018 - Present Understanding Graduate Employ ability of IIUM Accounting Undergraduates
2015 - Present A Framework For Addressing The Shortage Of Professional Accountants? Phenomenon In Malaysia


Publications


Article

2023 The quality of government as a determinant of tax compliance behaviour: a proposed model for Bangladesh. International Journal of Accounting, Finance and Business, 8 (50) pp. 513-528
2022 GST complexities in Malaysia: views from tax experts. International Journal of Law and Management, 64 (2) pp. 150-167
2020 Graduate employability among low academic achievers. The New Educational Review, 62 (4) pp. 46-56
2018 Academic dishonesty among accounting students in Malaysia. Management & Accounting Review, 17 (1) pp. 17-34
2017 A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey. eJournal of Tax Research, 15 (3) pp. 490-505
2016 Cheating behaviour among accounting students: Some Malaysian evidence. Accounting Research Journal, 29 (1) pp. 20-33
2014 An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia. Procedia Social and Behavioral Sciences, 164 () pp. 351-357
2014 The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia. Procedia - Social and Behavioral Sciences, 164 () pp. 291-297
2014 The role of tax agents is sustaining the Malaysian tax system. Procedia Social and Behavioral Sciences, 164 () pp. 366-371
2013 The intersection of accounting and taxation in Malaysia. Bulletin for International Taxation, 68 (1) pp. 1-10
Conference or Workshop Item

2016 Determinants of corporate effective tax rate: The case of corporate tax evaders in Malaysia. In: 4th International Conference on Accounting, Business & Economics (ICABEC 2016),
2016 Why do taxpayers comply: Evidence from Indonesia. In: 4th International Conference on Accounting, Business & Economics (ICABEC 2016),
2015 Tax expenditure reporting: towards a more transparent government budget. In: International Accounting Conference VI (INTAC VI),
2014 An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia. In: International Conference on Accounting Studies 2014 (ICAS 2014),
2014 The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia. In: International Conference on Accounting Studies 2014 (ICAS 2014),
2014 The role of tax agents is sustaining the Malaysian tax system. In: International Conference on Accounting Studies 2014 (ICAS 2014),
Monograph

2018 Modelling attributes of corporate tax evaders using resolved audit cases. In: ,
2017 Tax knowledge and compliance behavior under Self-Assessment System(SAS): perception of students from higher education in Malaysia. In: ,