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You searched Library Catalogue - Title: [3rd ed.], Completely rev. & updated
Call Number (WOU) SP CEMBA 2011 58
Author Ooi, Hong Leong
Title A study on compliance to customs regulations in the Bayan Lepas Free Industrial Zone / Ooi Hong Leong
Abstract Free Industrial Zones were created in Malaysia to attract foreign investments and create jobs for the local population. The Bayan Lepas Free Industrial Zone was one of the first created in the country. Free Industrial Zones (FIZ) are duty-free areas separated from the Principal Customs Area (PCA) by a barely guarded fence. The movement of goods into and out of these zones is governed by the Customs Act 1967 and the Free Zones Act 1990. This study examines compliance to customs regulations by companies operating in as well as companies having dealings with those in FIZ. Based on previous research work done on customs compliance and analogous areas of taxation, a theoretical framework was created for factors that could influence customs compliance among these companies. These factors could be broadly classified into demographic, information, non-compliance opportunity, attitude and structural variables. A self-administered survey questionnaire was adapted from a previous study and complemented with further relevant questions. This questionnaire was e-mailed to 100 different companies. The response rate was 19%. The responses were analyzed using SPSS. The results showed that the demographic factor (i.e. the size of a company), as well as structural factors were significant in influencing compliance to customs regulations. This study was limited by the time frame of about a month allotted to the total survey exercise and the low response rate. However the results have provided pointers to actions that could be taken to improve compliance and also provided ideas for future studies.
Notes Final project report submitted in partial fulfilment of the requirements for the Degree of Master of Business Administration (CeMBA)
Publisher/Year Penang : School of Business and Administration, Wawasan Open University, 2011
Physical Description 68 p.; 30 cm.
Subject Wawasan Open University -- Dissertations
Subject Free ports and zones -- Law and legislation -- Malaysia
Subject Bayan Lepas Free Industrial Zone (Malaysia)

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