Factors affecting goods and services tax (GST) compliance among small medium enterprise (SME) in Malaysia / Soliha Sanusi

Goods and Services Tax (GST) plays a significant role during these three-year periods (2016 to 2018) as Malaysia’s main source of income of crude oil suffered from the worldwide downward price trends along with the weakened Ringgit Malaysia (RM). Small-medium enterprises, the biggest numbers of the...

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Main Author:	Sanusi, Soliha
Format:	Thesis
Language:	English
Published:	2019
Subjects:	Revenue Taxation Internal revenue
Online Access:	https://ir.uitm.edu.my/id/eprint/82240/1/82240.pdf
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id	my-uitm-ir.82240
record_format	uketd_dc
spelling	my-uitm-ir.822402024-01-29T06:26:54Z Factors affecting goods and services tax (GST) compliance among small medium enterprise (SME) in Malaysia / Soliha Sanusi 2019 Sanusi, Soliha Revenue. Taxation. Internal revenue Goods and Services Tax (GST) plays a significant role during these three-year periods (2016 to 2018) as Malaysia’s main source of income of crude oil suffered from the worldwide downward price trends along with the weakened Ringgit Malaysia (RM). Small-medium enterprises, the biggest numbers of the GST registrants were acknowledged for their contribution to the Malaysian economy despite its capital constraint. However, the sole agency in charge of GST compliance, the Royal Malaysian Customs Department (RMC) argued that there are a high number of noncompliance cases involving small and medium enterprises during the GST’s initial implementation periods of 2015 to 2017. Therefore, the main aim of this research is to provide empirical evidence on factors that affect the GST compliance among small and medium enterprises in Malaysia. In this study, the operational definition of compliance has been refined to include three main processes, i.e. submitting tax return whenever required; disclosing all taxable income and settling the assessed tax by the due dates. Four research objectives with ten hypotheses were generated for the study. A mixed method of quantitative questionnaire surveys, and qualitative face-to-face and focus group interviews were used to collect data for the study. The questionnaire survey study was administered to sample GST registrants from among small and medium enterprises. A total of 379 owners/top management of small and medium enterprise participated in the study. This quantitative study was conducted to examine the relationship between voluntarism and enforcement factors on GST compliance behaviours. Structural analysis of Smart PLS was performed on both voluntarism and enforcement factors to determine which elements that would be a stronger determinant of taxpayers’ compliance behaviour. 2019 Thesis https://ir.uitm.edu.my/id/eprint/82240/ https://ir.uitm.edu.my/id/eprint/82240/1/82240.pdf text en public phd doctoral Universiti Teknologi MARA (UiTM) Accounting Research Institute (ARI) Omar, Normah
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Omar, Normah
topic	Revenue Taxation Internal revenue
spellingShingle	Revenue Taxation Internal revenue Sanusi, Soliha Factors affecting goods and services tax (GST) compliance among small medium enterprise (SME) in Malaysia / Soliha Sanusi
description	Goods and Services Tax (GST) plays a significant role during these three-year periods (2016 to 2018) as Malaysia’s main source of income of crude oil suffered from the worldwide downward price trends along with the weakened Ringgit Malaysia (RM). Small-medium enterprises, the biggest numbers of the GST registrants were acknowledged for their contribution to the Malaysian economy despite its capital constraint. However, the sole agency in charge of GST compliance, the Royal Malaysian Customs Department (RMC) argued that there are a high number of noncompliance cases involving small and medium enterprises during the GST’s initial implementation periods of 2015 to 2017. Therefore, the main aim of this research is to provide empirical evidence on factors that affect the GST compliance among small and medium enterprises in Malaysia. In this study, the operational definition of compliance has been refined to include three main processes, i.e. submitting tax return whenever required; disclosing all taxable income and settling the assessed tax by the due dates. Four research objectives with ten hypotheses were generated for the study. A mixed method of quantitative questionnaire surveys, and qualitative face-to-face and focus group interviews were used to collect data for the study. The questionnaire survey study was administered to sample GST registrants from among small and medium enterprises. A total of 379 owners/top management of small and medium enterprise participated in the study. This quantitative study was conducted to examine the relationship between voluntarism and enforcement factors on GST compliance behaviours. Structural analysis of Smart PLS was performed on both voluntarism and enforcement factors to determine which elements that would be a stronger determinant of taxpayers’ compliance behaviour.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Sanusi, Soliha
author_facet	Sanusi, Soliha
author_sort	Sanusi, Soliha
title	Factors affecting goods and services tax (GST) compliance among small medium enterprise (SME) in Malaysia / Soliha Sanusi
title_short	Factors affecting goods and services tax (GST) compliance among small medium enterprise (SME) in Malaysia / Soliha Sanusi
title_full	Factors affecting goods and services tax (GST) compliance among small medium enterprise (SME) in Malaysia / Soliha Sanusi
title_fullStr	Factors affecting goods and services tax (GST) compliance among small medium enterprise (SME) in Malaysia / Soliha Sanusi
title_full_unstemmed	Factors affecting goods and services tax (GST) compliance among small medium enterprise (SME) in Malaysia / Soliha Sanusi
title_sort	factors affecting goods and services tax (gst) compliance among small medium enterprise (sme) in malaysia / soliha sanusi
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Accounting Research Institute (ARI)
publishDate	2019
url	https://ir.uitm.edu.my/id/eprint/82240/1/82240.pdf
_version_	1794191926081093632

Factors affecting goods and services tax (GST) compliance among small medium enterprise (SME) in Malaysia / Soliha Sanusi

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