Dr Khadijah Mohd Isa is an Associate Professor at the Department of Accounting, Kulliyyah of Economics and Management Sciences (KENMS). Prior to joining the university in 2001, she worked as an auditor and tax associate at an international accounting firm, PricewaterhouseCoopers. She is a member of the Malaysian Institute of Accountants and CPA Australia. Her PhD thesis focused on identifying determinants of corporate taxpayer compliance behaviour using a mixed-method approach. She was supervised by Professor Jeff Pope at Curtin University. Her research focus spans on taxation, zakat, GST, and graduate employability. She has successfully supervised several postgraduate students and has published several articles in indexed journals and a book chapter. She has also presented many papers at international conferences, mainly in Australasian countries. She teaches Taxation 1, Taxation 2, Advanced Taxation, and Financial Accounting 1 (undergraduate) and Issues in Taxation, Accounting Research Method, Financial and Managerial Accounting, and Accounting Analysis for Decision Making (postgraduate). She won the Best Teacher Award in 2015 and continuously scores excellent (>90%) in the Student Feedback Survey.   

• Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Taxation - Tax Compliance and Tax Audit for Corporate Taxpayers.

ACCOUNTING ANALYSIS FOR DECISION MAKING	2022/2023 2020/2021 2016/2017
ACCOUNTING RESEARCH METHODS	2013/2014 2011/2012
ADVANCED TAXATION	2022/2023 2019/2020 2018/2019 2017/2018 2016/2017 2015/2016 2013/2014 2012/2013 2011/2012 2006/2007
CONTEMPORARY ISSUES IN ACCOUNTING	2021/2022
FINANCIAL ACCOUNTING & REPORTING 1	2021/2022
FINANCIAL ACCOUNTING FUNDAMENTALS	2014/2015
FINANCIAL ACCOUNTING I	2005/2006 2004/2005
FINANCIAL AND MANAGERIAL ACCOUNTING	2020/2021 2017/2018 2015/2016 2014/2015
ISSUES IN TAXATION	2012/2013
MALAYSIAN TAXATION	2018/2019 2017/2018 2016/2017 2015/2016 2014/2015 2013/2014 2012/2013 2011/2012 2006/2007
PRACTICAL TRAINING	2019/2020 2018/2019 2017/2018
TAXATION 1	2022/2023 2021/2022 2005/2006
TAXATION 2	2022/2023 2021/2022 2019/2020 2018/2019 2005/2006
TAXATION I	2005/2006 2004/2005 2001/2002
TAXATION II	2005/2006 2004/2005

Completed

2019 - 2020	KAJIAN KUTIPAN DAN AGIHAN ZAKAT DI WILAYAH PERSEKUTUAN
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 - 2016	Kajian Pemasaran Produk Penjara
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 - 2017	The Impact of the Reduction in Corporate Income Tax Rate on Firms' Value: The Role of Corporate Governance
2013 - 2014	Tax Knowledge and Attitudes of Individual Tax Payers towards Tax Deductions
2012 - 2013	Malaysia Taxation-Questions Manual
2011 - 2013	The Efficacy Of Corporate Tax Audit Program In Malaysia (RU 2011)

On-Going

2022 - Present	Kajian Section Income 138 of Income Tax Act 1967 (Secrecy ACT): The Way Forward
2021 - Present	Tax Compliance Behaviour among Islamic-background Academics in Malaysia
2020 - Present	The Evaluation of Internship Employers' Assessment during the Pandemic Outbreak of Covid-19: Current Perceptions, Experience and Improvements
2019 - Present	Financial Management of Zakat in Malaysia
2018 - Present	Understanding Graduate Employ ability of IIUM Accounting Undergraduates

Article

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
2019	Persepsi masyarakat terhadap produk buatan penjara. Malaysia Correctional Journal, 3 () pp. 38-56
2018	Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory. ISRA International Journal of Islamic Finance, 10 () pp. 251-262
2017	A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey. eJournal of Tax Research, 15 (3) pp. 490-505
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	Tax complexities in the Malaysian corporate tax system: minimise to maximise. International Journal of Law and Management, 56 (1) pp. 50-56
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
2011	Corporate tax audits: evidence from Malaysia. Global Review of Accounting and Finance, 2 (1) pp. 42-56
2010	Corporate tax audit in Malaysia: an exploratory study using focus groups. New Zealand Journal of Tax Law and Policy, 16 (4) pp. 433-450

Conference or Workshop Item

2017	Corporate tax (CT)rate and CT revenue in Malaysia – Laffer curve: An autoregressive distributed lag (ARDL) approach. In: FGIC 2107 1st Conference on Governance and Integrity,
2017	The positive effect of Malaysia government corporate tax reduction initiative on public listed companies’ revenue: a longitudinal study. In: 4th International Conference on Management and Muamalah 2017 (ICoMM 2017),
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),
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),
2013	Corporate taxpayers’ audit experience: Moving forward. In: 25th Australasian Tax Teachers Association Conference,

Book

2017	IIUM TRACER STUDY 2016. Naga Global Print (M) Sdn Bhd, ISBN: 9789671396957
2017	IIUM tracer study 2016 first degree and post-graduate. Alumni and Global Networking Division, ISBN: 978-967-13969-4-0
2017	IIUM tracer study 2016 follow up. Alumni and Global Networking Division, ISBN: 978-967-13969-- 4
2016	IIUM tracer study 2015. Percetakan Nasional Malaysia Berhad, ISBN: 9789671396926
2016	IIUM tracer study 2015 first degree and post-graduate. Alumni and Global Networking Division, ISBN: 9789671396919
2016	IIUM tracer study 2015 follow up. Alumni and Global Networking Division, ISBN: 978-967-13969-3-3

Book Section

2022	Sustainable development goals (SDGs) and the leadership of Prophet Muhammad (SAW). In: International Institute for Muslim Unity (IIMU) and the Center for Islamisation (CENTRIS), International Islamic University Malaysia (IIUM), ISBN: 978-967-25504-1-9, pp. 174-203
2022	Sustainable development goals (SDGs) and the leadership of Prophet Muhammad (SAW). In: International Institute for Muslim Unity (IIMU) and the Center for Islamisation (CENTRIS), International Islamic University Malaysia (IIUM), ISBN: 978-967-25504-1-9, pp. 174-203

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: ,
2013	Malaysia taxation-questions manual. In: s.n,
2012	Malaysian Taxation Questions Manual. In: IIUM ,