Professor Jeyapalan Kasipillai

Professor

Department of Business Law & Taxation

jeyapalan.kasipillai@monash.edu
603 5514 6283
Room 6-4-16

 
 

Dr. Jeyapalan Kasipillai is a Professor at Monash University Malaysia and a former Adjunct Senior Research Fellow, Taxation Law and Policy Research Institute, Australia. Prior to 2006, he was a professor in a public university.

After graduating from University of Malaya in May 1974, he joined the New Straits Times Group as a Journalist. In 1975, Jeyapalan joined the Inland Revenue Board Malaysia as an Assistant Director (Tax Investigations).

Jeyapalan is a member of Editorial Committees of numerous international journals. In February 2008, Jeyapalan held the post of Deputy Head of School of Business, Monash University Malaysia from February 2008 to December 2018. In April 2012, he was appointed as a Professorial Visiting Fellow by the Australian School of Taxation, University of New South Wales, Australia. He has authored over 14 books and his latest book published in 2017 is “A Guide to Malaysian Taxation” Fourth Edition published by McGraw-Hill Education (Malaysia). Earlier in April 2016, he published a book entitled “Malaysian Goods and Services Tax”.

Jeyapalan was appointed as a member of the Malaysian government GST Monitoring Group
chaired by the Secretary General to the Treasury at Ministry of Finance, in June 2014. Jeyapalan was a speaker at a VAT Symposium held at Pretoria, South Africa, GST Seminar held at Hyderabad, India and a keynote speaker at a GST conference held at Doha, Qatar respectively.

Academic Qualifications

Doctor of  Philosophy
Institution University of New England
Year awarded 1998
Master in Business Administration
Institution University of Stirling, Scotland
Year awarded 1986
Bachelor of Arts
Institution University Malaya
Year awarded 1974

Membership in Associations and International Bodies

Membership The Institute of Chartered Secretaries & Administrators Fellow Member (FCIS), UK
Role Fellow Member
Duration1998 to current
Membership Chartered Tax Institute of Malaysia (FCTIM)
Role Fellow Member
MembershipCertified Practicing Accountant, Australia (CPA), Australia
Role Fellow Member
DurationJan 2016 to current
Membership Journal of Accounting and Taxation
Role Editorial Board Member
Duration 2010 - Current
Membership Australian GST Journal
Role Foreign Correspondents
Duration 2014 - Current
Membership Asia-Pacific Journal of Taxation
Role Editorial Board Member
Duration 2018 - 2019
Membership eJournal of Tax Research
Role Editorial Board Member
Durationsince 2008
Membership GST Monitoring Working Group, Ministry of Finance, Putrajaya
Role Committee Member
Duration Since June 2014
Membership Malaysia Qualification Agency
Role Assessor Panel
Duration January 2013 to January 2016
Membership The Malaysian Institute of Chartered Secretaries and Administrators (MAICSA)
Role Fellow Member
Durationsince 2006
Membership Chartered Tax Institute of Malaysia (CTIM)
Role Fellow Member
Duration Jan - Dec 2016
Membership Chartered Tax Institute of Malaysia (CTIM)
RoleEditorial Committee
Duration2017 - 2018

Areas of Expertise

1Tax Compliance (Income tax and GST, Sales Tax and Services Tax)
2Measurement of Hidden Economy
3Distributive Effects of Goods and Services Tax
4Corporate Governance
5Impact of GST on Small Businesses

Teaching

Subject CodeSubject
BTW 3153Malaysian Income Tax Law

Books

*Kasipillai, J. (2017). A Guide to Malaysian Taxation (4th ed.). Shah Alam, McGraw-Hill Education
*Kasipillai, J. (2015). A Guide to Malaysian Goods and Services Tax, Shah Alam, Malaysia: McGraw-Hill Education
*Kasipillai, J. (2015). A Guide to Malaysian Taxation (3rd ed.). Shah Alam, Malaysia: McGraw-Hill Education
*Kasipillai, J. (2015). A Guide to Advanced Malaysia Taxation (3rd ed.). Shah Alam, Malaysia: McGraw-Hill Education
*Kasipillai, J. (2013). A Guide to Malaysian Taxation (2nd ed.). Shah Alam, Malaysia: McGraw-Hill Education
*Kasipillai, J. (2013). A Guide to Advanced Malaysia Taxation (2nd ed.). Shah Alam, Malaysia: McGraw-Hill Education
*Kasipillai, J. (2012). Tax Avoidance, Evasion and Planning in Malaysia. Kuala Lumpur, Malaysia: CCH Asia Pte Limited (Kluwer)
*Kasipillai, J. (2010). A Guide to Malaysia Taxation. Shah Alam, Malaysia: McGraw-Hill Education
*Kasipillai, J. (2010). A Guide to Advanced Malaysia Taxation. Shah Alam, Malaysia: McGraw-Hill Education
*Kasipillai, J. (2010). Tax Avoidance in Malaysia: Principles and Case. Kuala Lumpur, Malaysia: CCH Asia Pte Limited (Kluwer)

Book Chapters

*Kasipillai, J. (2016). “Goods and services tax treatment on Islamic Banking”, in Islamic Banking & Finance: Principles, Instruments & Operations (2nd ed.). eds Adnan Trakic and Hanifah Haydar Ali Tajuddin, CLJ Publication
*Kasipillai, J. (2015). "Goods and services tax treatment on Islamic Banking", In Islamic Banking & Finance: Principles, Instruments & Operations. CLJ Publication
*Kasipillai, J., & Pak, M. S. (2014). "Taxation and Tax Incentives: Application in an Islamic Economy", In Islamic Business: Contemporary Issues and Economic Development. LexisNexis

Scholarly Journals

*Kasipillai, J. (2018),  "Malaysia: the prospects and drawbacks of navigating from GST to SST" Tax Specialist, pp, 40-42.
*Yong, M. C., Kasipillai, J. and Sarker, A. (2017, “GST Compliance and Challenges for SMEs in Malaysia. EJournal of Tax Research, Vol. 2, No. 2
*Kasipillai, J., Lee, M.Y., and Mahenthiran, S. (2017), “Political Connections, Corporate Governance and Effective Tax Rates in Malaysia”, Australian Taxation Forum, 32(3), pp.493-519
*Kasipillai, J., and Krever, R. (2017), “The adoption of GST in Malaysia: lessons not learned and a few new paths”, Australian Taxation Forum, 32(2), pp.463–48
*Kasipillai, J., and Lee, M.Y., (2017), "Indirect Taxation: New Framework for Goods and Services Tax, India", International Commercial and Company Law Review, 28(11), pp.75-78
*Kasipillai, J., and Kraal, D. (2017), “Low Oil Price Shock in Malaysia: Government Fiscal Responses and Industry Reactions”, Australian Taxation Forum, 32(4), pp.681-708
* Diane, K., and Kasipillai, J. (2016), “Finally, a goods and services tax for Malaysia: a comparison to Australia’s GST experience”, Australian Taxation Forum, 31(2), pp.257-287
* Kraal, D. & Kasipillai, J. (2014), “Colonial Tax: the Dutch East India Company's tax farming in 18th century Malacca”, eJournal of Tax Research, 12(1), pp. 253 - 281
* Sapiei, N. &Kasipillai, J. (2014), “Evaluation of Corporate Income Tax Compliance Costs under the Malaysian Self-Assessment System”,Australian Tax Forum, 29 (1), pp. 3 – 41
* Sapiei, N. S., Kasipillai, J. & Eze, U. C. (2014), ”Determinants of Tax Compliance Behaviour of Corporate Taxpayers in Malaysia”, eJournal of Tax Research, 12(2), pp383 – 409
*Kasipillai, J. & Sakthi M. (2013), “Deferred Taxes, Earnings Management, and Corporate Governance: Malaysian Evidence”, Journal of Contemporary Accounting and Economics, 9(1), pp. 1-18
* Rachagan, S. & Kasipillai, J. (2013), “Money Laundering and Tax Crimes in an Emerging Economy”, International Company and Commercial Law Review, 24(7), pp. 278 – 289
* Sakthi, M. & Kasipillai, J. (2012), “Influence of Ownership Structure and Corporate Governance on Effective Tax Rates and Tax Planning: Malaysian Evidence”, Australian Tax Forum, 27(4), pp. 949-997
* Rachagan, S., Pascoe, J. & Kasipillai, J. (2011), “Shareholder Protection in Public Listed Companies: Issues in an Emerging Market”, International Company and Commercial Law Review, 22(11), pp. 363 - 381
*Kasipillai, J. & Pak, M. S. (2010), “Incentives to Position Malaysia as a Leading Islamic Financial Hub”, Journal of Banking and Finance - Law and Practice, 21(4), pp. 292 - 268
*Kasipillai, J. & Rachagan, S. (2009), “Evaluating Malaysia’s Migration to Single Tier System”, The Company Lawyer, United Kingdom, 30(2), pp. 54 – 59
*Kasipillai, J. & Muthiah, M. (2009), “Thin Capitalization and its Impact on Taxable Income”, International Company and Commercial Law Review, United Kingdom, 8, pp. 263 - 269
*Kasipillai, J. & Sinnakkannu, J. (2008), “Distributive Effects of the Introduction of GST in Malaysia”, The International VAT Monitor, 19(5), pp. 359 - 366
* Aniza, Z., Mahenthiran, N. & Kasipillai, J. (2008), “R&D Reporting Practice: Case of a Developing Economy”, Journal of Intellectual Capital, 1(9), pp. 122 – 132
*Kasipillai, J. (2004), “Tax Implications of Mergers and Acquisitions Involving Financial Institutions”, Managerial Finance, 30(4), pp. 48 - 62
*Kasipillai, J., Aripin, N., & Amran, N.F., (2003), “The Influence of Education on Tax Avoidance and Tax Evasion”, e-Journal of Tax Research, 1(2), pp.134 - 146

Conference Proceedings

*Kasipillai, J. (2017), “Impact of Political Connections and Corporate Governance on Tax Avoidance: Evidence from Malaysian Listed Companies”, Journal of Contemporary Accounting and Economics Symposium,  4 – 6 January, Taipei, Taiwan,
*Kasipillai, J., Lee, M.Y & Mahendhiran, S. (2015), “Taxes and their Determinants in the Formal and Informal Sectors of Malaysia”, Journal of Contemporary Accounting and Economics Symposium 2016, Chulalongkorn University, Bangkok, 7-8 January 2015
* Gul, F.A., Lee, M.Y. & Kasipillai, J. (2015), “Stock Price Informativeness, SGA Costs Stickiness, and Information Asymmetry”, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference 2015, 5-7 July, Hobart, Australia
* Tee, C.M., Gul, F.A., Majid, A. & Kasipillai, J. (2015), “Political connections, institutional monitoring and tax avoidance: Evidence from Malaysia”, 38th Annual Congress of the European Accounting Association, Glasgow, 28-30 April 2015.
*Kasipillai, J. & Kraal, D. (2015), “The Delayed Goods and Services Tax (GST) in Malaysia and Australia's GST Experience: a Comparison”, Journal of Contemporary Accounting and Economics Symposium 2015, Monash University Malaysia, 9-10 January 2015
* Rassiah, P., Gul, F.A. & Kasipillai, J. (2014), “Agency Costs of Free Cash Flow and CEO Compensation”, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference 2014, 6 – 8 July, Auckland, New Zealand
* Mei Yee Lee, F.A.Gul, Kasipillai, J (2013), ‘Stock Price Informativeness and its Impact on Corporate Strategies’, Accounting and Finance Association of Australia and New Zealand (AFAANZ), 7 to 9 July, Perth, Australia
*Kasipillai, J and Rachagan, S. (2012), “Laws or a Self-enforcing Model to Improve Corporate Governance in PLCs”, International Conference “Current problems of legal theory and comparative law” organized by Faculty of Law, “Babes-Bolyai” University Cluj-Napoca, 26 October, Cluj-Napoca, Romania
* Koh, G.M., and Lee, H. Y. (2010, November), The economic feasibility of an optimum currency area in East Asia. Paper session presented at the Globalisation, Monetary Integration and Exchange Rate Regimes (GMIEER) Conference, Perth, Western Australia.
* Rachagan, S. and Kasipillai, J (2012), “Transplanting Laws to Improve Corporate Governance in Public Listed Companies–A Malaysian Experience”, International Conference “Current problems of legal theory and comparative law”, Organized by Faculty of Law, “Babes-Bolyai” University Cluj-Napoca, 26 October, Cluj-Napoca, Romania
* Rachagan, S and Kasipillai, J (2012), “Combating Money Laundering, Terrorist Financing and Tax Crimes”, International Congress on Innovation and Regional Economic Development”, Heifei City, Republic of China. 3 December
*Kasipillai, J & Rachagen, S. (2012), “Tax Incentives and Social Corporate Responsibility” International Congress on Innovation and Regional Economic Development”, Heifei City, Republic of China, 3 December
*The Dutch East India Company and Its Tax farming in 18th Century Malacca”, Co-authored with Diane Kraal, Paper Presented at the Second Accounting History International Colloquium, Koblenz, Germany, 13-15 July 2011 (Paper was presented by main author, Diane Kraal))
*Influence of Ownership Structure, Corporate Governance and Culture on Tax Policy Evidence from Malaysia” co-authored with Sakthi Mahendhiran at American Accounting Association, August 6 to 10, 2011 Denver, Colorado, USA
*Kasipillai, J. & Jothee, S. (2009) “Distributive Effects of a Comprehensive Goods and Services Tax: A Developing Country’s Perspective”, 21st Australasian Tax Teachers Association Conference, Christchurch, 19-21 January
* Gioak - Faa Sia, Kasipillai, J. , Arfah Salleh, Murali Sambasivan (2008), “Determinants of Individual Tax Compliance: A Comparative Study on Compliant and Non – Compliant Tax Payers ”, (Best Paper in the Personal Tax Category), 20th Annual Conference Australasian Tax Teachers’ Association , Horbat, Tasamania, 23 - 25 January
*Kasipillai, J. (2005) The Small and Medium Enterprise under a GST Regime, Paper presented at the Small Enterprise Association of Australia and New Zealand, Armidale, Australia, 25-28, September

Local Grants

Title Evaluating the extent of tax evasion: A Malaysian study
Investigators Prof Jeyapalan Kasipillai
Lee Mei Yee, Elaine Chew and Prof Sakthi Mahenthiran
Funding Period Jan 2018 to 30 June 2019
Funding Body/Organisation Malaysian Tax Research Foundation (MTRF)
Title Quantitative and Qualitative Analysis of Tax Evasion and Avoidance Strategies in Malaysia
Investigators Prof Jeyapalan Kasipillai
Lee Mei Yee
Funding Period June 2014 to May 2015
Funding Body/Organisation Malaysian Tax Research Foundation (MTRF)
Title A critical review of tax research in Malaysia and recommendation for future direction
Investigators Prof. Jeyapalan Kasipillai
Funding Period Mar 2013 - Feb 2014
Funding Body/Organisation Malaysian Tax Research Foundation (MTRF)
Title Corporate Social Responsibility in Emerging Economies and its Implications to Tax Professionals
Investigators Assoc. Prof. Shanthy Rachagan (PI)
Prof. Jeyapalan Kasipillai
Funding Period Jan 2011 – Jan 2012
Funding Body/Organisation Chartered Tax Institute of Malaysia (CTIM)
Title Improving Corporate Governance in Malaysia: The Way Forward
Investigators Prof. Jeyapalan Kasipillai
Dr. Sakthi Mahenthiran
Funding Period Dec 2010 – Jun 2012
Funding Body/Organisation MACPA Educational Trust Fund (METF)
Title Deferred Tax Assets and Liabilities and Earnings Management Incentives: Implications on CG
Investigators Prof. Jeyapalan Kasipillai
Dr. Sakthi Mahenthiran
Funding Period April 2010 – March 2011
Funding Body/Organisation Monash University Sunway Campus
Title Distribute Effects of a Comprehensive Goods and Services Tax
Investigators Prof. Jeyapalan Kasipillai
Funding Period January 2007 – April 2008
Funding Body/Organisation Monash University Sunway Campus
Title Taxation and the Concept of Fiscal Space: An Empirical Survey
Investigators Prof. Jeyapalan Kasipillai
Payal Bhatt
Funding Period January 2007 – Dec 2007
Funding Body/Organisation Malaysian Institute of certified Public Accountants (MICPA)
Title Stock Market Reaction to RPGT Exemption Announcement
Investigators Dr. Jothee Sinnakkannu
Prof. Jeyapalan Kasipillai
Funding Period July 2007 – June 2008
Funding Body/Organisation Monash University Sunway Campus

International Grants

Title The Dutch East India Company and its Tax Revenue in 18th Century Malacca
Investigators Diane Kraal (MUA, Caulfield) (PI)
Prof. Jeyapalan Kasipillai
Funding Period Nov 2010 - Oct 2011
Funding Body/Organisation BusEco Faculty Funds (MUA Grant)

Current Supervision

StudentYong Mun Ching
TitleSocial- economic costs of Goods and Services Tax ("GST") implementation in Malaysia; (PhD)
StudentPriya Sharma
TitleTrafficking of Migrant Workers For Forced Labour In Malaysia:- Evidence From A Socioeconomic Legal Study; (PhD)
StudentAniza, Zainol
TitleMacro and Micro Factors Influencing R&D Treatment Choice : Empirical Evidence from Malaysia; (PhD)

Completed Supervision

StudentPuspavathy, Rassiah
TitleAgency Theory of Free Cash Flow and Overinvestment: Some Evidence on the Role of CEO Characteristics and Geographic Location; (PhD)
Awarding University Monash University
StudentMei Yee, Lee
TitleStock Price Informativeness and Its Impact on Corporate Strategies, (PhD) 2014
Awarding University Monash University
StudentSalwa Hana
TitleAn Analysis of Malaya's Corporate Income Tax Expenditures and Negative Income Tax Expenditures Using Accounting Standards as the Benchmark Tax Base; (PhD); 2013
Awarding University Monash University
StudentNoor Sharoja, Sapiei
TitleEvaluation of Tax Compliance Costs and Compliance Behaviour Under the Self-Assessment System; (PhD); 2013
Awarding University Monash University
StudentAnthony Aggrawan
TitleProficiency Requirements in Accounting Job-Markets: A Case Study in NTB and Bali Provinces; (PhD); 2010
Awarding UniversityUniversity Utara Malaysia
StudentFolk Jee Yoong
TitleA Study of Financial Planning Strategies Adopted by Malaysian Chinese for Retirement; (PhD) 2009
Awarding UniversityUniversity of Southern Australia
StudentShanthy, Thuraisingham
TitleA Study on the Protection of Rights and Complete Interests of Minority Shareholders in Malaysian Public Listed Companies; (PhD); 2009
Awarding University Monash University
StudentRuzlena, Ahmad
TitleCorporate Governance and Firm Performance (BBusCom Honours); 2008
Awarding University Monash University
StudentSia Gioak Faa
TitleExamining Factors Contributing Towards Tax Compliance in the Self-Assessment Environment; (PhD) 2008
Awarding UniversityUniversity Putra Malaysia
StudentLim Chor Lein
TitleCorporate Governance and Foreign Investment Decision in Malaysian PLCs; (PhD) 2008
Awarding UniversityUniversity of Southern Australia

Local Award

Award Name Pro Vice Chancellor Award of Excellence (Research)
Awarding Body Monash University Sunway campus
Year of award 2012 (Round 2)
Project Title NA
N Award Name Dean's Award for Excellence
Awarding Body Monash University
Year of award 2008
Project Title NA

International Award

Award Name Professional Visiting Fellow in the Australian School of Taxation
Awarding Body University of New South Wales, Sydney
Year of award 2010
Project Title NA

Local Presentation

* Invited Speaker at “Breaking into Finance as a Lawyer (2nd Series): Understanding Malyasian Income Tax Regime”, 9-10 June 2015, Attorney General’s Chambers, Putrajaya.
* Moderator at the National GST Conference 2016 organized by Chartered Tax Institute of Malaysia (CTIM) and Persatuan Pegawai Kanan Kastam Malaysia (PERKASA), Royal Malaysian Customs Department on 31ST May 2016 at Berjaya Times Square Hotel.
* Discussant at JCAE Symposium, Bangkok on 7-8 January 2016 for the paper “Mobile Phone Use Behaviour of Rural Agriculture Communities in Sri Lanka”.
* Live media coverage entitled “Pelancaran buku panduan GST” that appeared on Astro Awani’s youtube channel and television on 26th March 2015.
* Live Interview session in the program “DR GST (Q & A Session on GST)” at Astro Awani on 31st March 2015, 2.30pm
* Invited by Attorney General’s Chambers of Malaysia (AGC) to speak at the “Breaking into Finance as a Lawyer (2nd Series): Understanding Malaysian Income Tax Regime” course on 9 June 2015 at Putrajaya, topic entitled “Overview of Malaysian Income Tax Regime”.
* Discussant at Concurrent Sessions for Journal of Contemporary Accounting and Economics 2014 Symposium held at Monash University Malaysia, January 4, 2014
* Chairman for topic entitled ‘Deductibility of Financing Costs’ at IRB-CTIM Tax Forum 2014 held at Seri Pacific Hotel, Kuala Lumpur, March 27, 2014.
* Radio Interview on the 2015 Budget with BFM89.9 on 13th October 2014
* Speaker at Thomson Reuters ALB conference, held in Kuala Lumpur, on 30th September 2014
* Chairman at 2015 Budget Seminar by CTIM, held in Renaissance Hotel KL, on October 29, 2014
* Invited Speaker at 13th Annual Malaysian Tax Conference, ‘Environmental Taxation’ on 20th - 21st October 2014 at Hotel Istana Kuala Lumpur
* Live interview on TV2 related to Budget 2014 on Oct 25, 2013
* Radio interview on topic entitled ‘GST Awareness’ by TRAXXFM on Oct 22, 2013 from 11:15am to 11:50am at Wisma Radio, Angkasapuri
* Chairman at National Tax Conference (NTC) 2013 for ‘Limitation of Tax Avoidance’ session on June 25, 2013 at Kuala Lumpur Convention Centre
* Invited Speaker at 11th Annual Malaysian Tax Conference, “2013 Budget Commentary & Tax Implications” 8 to 9 October 2012 at Istana Hotel.
* Speaker at UiTM on International Conference on Financial Criminology entitled “Anti Money Laundering, Ethics and Education”, June 9, 2011 at Pullman Hotel, Putrajaya.

International Presentations

* Invited Speaker at International Seminar on Goods and Services Tax, St. Ann’s College for Women, 27 - 28 January  2017, Hyderabad, India.
* Keynote speaker at 1st Annual Conference on Fiscal Policy and Economic Development in Qatar, Qatar University 11 - 12 December 2017
* Invited speaker at “VAT in Developing Countries: Policy, Law and Practice Symposium”, Pretoria, South Africa., 19-20 October 2016.
* International Advisory Board, International Conference, PSG Institute of Management, Coimbatore, Tamil Nadu, India, 7th & 8th August 2014
* Kasipillai, J. (2012). Panel Speaker, “Transfer Pricing Compliance and Risk Management in Asia”, International Tax Forum: Global Tax Trends and the Asian Growth Story; Organised by CPA Australia and Tax Academy of Singapore, Mandarin Orchard Singapore, 23-24 July.
* Kasipillai, J. & Sapiei, N.S. (2010), ‘Compliance Costs and Compliance of Corporate Taxpayers in Malaysia’, 9th International Conference on Tax Administration, Sydney, Australia, 08 - 09 April 2010. (Blind Reviewed)