The influence factors of GST compliance intention among the small and medium enterprises in Malaysia

The influence factors of GST compliance intention among the small and medium enterprises in Malaysia

The RMCD is entrusted by the Ministry of Finance to administer all matters concerning GST, which was first introduced on 1 April 2015. It has been argued that the introduction of GST would bring many benefits to customers and businesses. This study aims to determine the influencing factors that enco...

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Main Author: Zuhailah, Idris @ Zainon
Format: Thesis
Language:eng
eng
Published: 2018
Subjects:
HG Finance
Online Access:https://etd.uum.edu.my/8189/1/s821438_01.pdf
https://etd.uum.edu.my/8189/2/s821438_02.pdf
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Saad, Natrah
topic HG Finance
spellingShingle HG Finance
Zuhailah, Idris @ Zainon
The influence factors of GST compliance intention among the small and medium enterprises in Malaysia
description The RMCD is entrusted by the Ministry of Finance to administer all matters concerning GST, which was first introduced on 1 April 2015. It has been argued that the introduction of GST would bring many benefits to customers and businesses. This study aims to determine the influencing factors that encouraged taxpayers to meet their obligations in paying GST to the Government. Samples are taken from the business entities among the SMEs in Johor Bahru area which registered under the GST system. This is due to the fact that 95.3% of the GST-registered persons in Malaysia are from these business segments and thus meeting GST obligations mean increasing costs for them. Based on literature review, credible causal factors identified are deterrence measures, attitudes. subjective norms, perceptions of fairness of GST system and GST knowledge. This study utilised statistical survey method to expose high level of GST compliance intention among SMEs and also there is significant relationship between deterrence measures and attitudes with GST compliance intention among SMEs taxpayers. The findings in this paper will be beneficial for the use of enforcement body to tackle existing problems and mitigate the risk of tax evasion in the country.
format Thesis
qualification_name other
qualification_level Master's degree
author Zuhailah, Idris @ Zainon
author_facet Zuhailah, Idris @ Zainon
author_sort Zuhailah, Idris @ Zainon
title The influence factors of GST compliance intention among the small and medium enterprises in Malaysia
title_short The influence factors of GST compliance intention among the small and medium enterprises in Malaysia
title_full The influence factors of GST compliance intention among the small and medium enterprises in Malaysia
title_fullStr The influence factors of GST compliance intention among the small and medium enterprises in Malaysia
title_full_unstemmed The influence factors of GST compliance intention among the small and medium enterprises in Malaysia
title_sort influence factors of gst compliance intention among the small and medium enterprises in malaysia
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2018
url https://etd.uum.edu.my/8189/1/s821438_01.pdf
https://etd.uum.edu.my/8189/2/s821438_02.pdf
_version_ 1747828346639613952
spelling my-uum-etd.81892021-08-11T08:30:53Z The influence factors of GST compliance intention among the small and medium enterprises in Malaysia 2018 Zuhailah, Idris @ Zainon Saad, Natrah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HG Finance The RMCD is entrusted by the Ministry of Finance to administer all matters concerning GST, which was first introduced on 1 April 2015. It has been argued that the introduction of GST would bring many benefits to customers and businesses. This study aims to determine the influencing factors that encouraged taxpayers to meet their obligations in paying GST to the Government. Samples are taken from the business entities among the SMEs in Johor Bahru area which registered under the GST system. This is due to the fact that 95.3% of the GST-registered persons in Malaysia are from these business segments and thus meeting GST obligations mean increasing costs for them. Based on literature review, credible causal factors identified are deterrence measures, attitudes. subjective norms, perceptions of fairness of GST system and GST knowledge. This study utilised statistical survey method to expose high level of GST compliance intention among SMEs and also there is significant relationship between deterrence measures and attitudes with GST compliance intention among SMEs taxpayers. The findings in this paper will be beneficial for the use of enforcement body to tackle existing problems and mitigate the risk of tax evasion in the country. 2018 Thesis https://etd.uum.edu.my/8189/ https://etd.uum.edu.my/8189/1/s821438_01.pdf text eng public https://etd.uum.edu.my/8189/2/s821438_02.pdf text eng public other masters Universiti Utara Malaysia Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. The Accounting Review, 66(3), 577-593. Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. 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