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You searched Library Catalogue - Title: [3rd ed.], Completely rev. & updated
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Call Number (WOU)
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SP CEMBA 2011 58
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Author
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Ooi, Hong Leong
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Title
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A study on compliance to customs regulations in the Bayan Lepas Free Industrial Zone / Ooi Hong Leong
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Abstract
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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.
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Notes
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Final project report submitted in partial fulfilment of the requirements for the Degree of Master of Business Administration (CeMBA)
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Publisher/Year
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Penang : School of Business and Administration, Wawasan Open University, 2011
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Physical Description
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68 p.; 30 cm.
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Subject
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Wawasan Open University -- Dissertations
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Subject
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Free ports and zones -- Law and legislation -- Malaysia
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Subject
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Bayan Lepas Free Industrial Zone (Malaysia)
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