Staff Directory
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.
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 Compliance In Digital Economy-Responsiveness Of Malaysian Tax Auditors On Cryptocurrency.
Master
In Progress
Co-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 |
2021 - 2024 | Tax Compliance Behaviour among Islamic-background Academics in Malaysia |
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 |
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
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), |