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.

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

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	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	2019/2020 2018/2019 2017/2018
TAXATION 2	2020/2021 2019/2020 2018/2019

Completed

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

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
2018 - Present	Understanding Graduate Employ ability of IIUM Accounting Undergraduates
2015 - Present	A Framework For Addressing The Shortage Of Professional Accountants? Phenomenon In Malaysia

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
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: ,