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Tax evasion and tax avoidance have become the central issue in the revenue collection in Malaysia. Although, the higher penalty was imposed to the tax evader, the tax gap detected during auditing process seems crucial. Thus, it is timely for Royal Malaysian Customs Department (RMCD) to improve its risk management systems in order to reduce tax evasion particularly with the current implementation of Goods and Services Tax (GST) on 1st April 2015. This study was conducted to examine the factors of auditor's profile that influence audit performance. The sample data of this study cover tax collection from resolved audit cases conducted by RMCD based on the audit findings for the year 2012 to 2014. The findings reveal that there was a significant relationship between size of company, tax rate and penalty towards audit performance. Hence, the findings of the study may contribute in terms of strategic information to the government by revealing the significance of profiling data of tax evaders in the industry during the tax audit selection. The audit recovery from the Risk Management System can be improved to encourage and promoting a better audit detection process.

Determinants of Indicators for Risk Management Process of Royal Malaysian Customs Department