Determinants of goods and services tax (GST) compliance: perception of royal Malaysian customs department officers in Penang

Former Malaysian Prime Minister, Dato' Seri Mohammad Najib bin Tun Abdul Razak has quoted that Goods and Services Tax (GST) has been the savior of the country’s economy. As the implementation agency, the role of Royal Malaysian Customs Department (RMCD) in collecting revenue from the consumptio...

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Main Author:	Loo, Shih Yen
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HF5601-5689 Accounting HF Commerce.
Online Access:	https://etd.uum.edu.my/9497/1/s821922_01.pdf https://etd.uum.edu.my/9497/2/s821922_02.pdf https://etd.uum.edu.my/9497/3/s821922_references.docx
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id	my-uum-etd.9497
record_format	uketd_dc
spelling	my-uum-etd.94972022-07-27T02:41:05Z Determinants of goods and services tax (GST) compliance: perception of royal Malaysian customs department officers in Penang 2019 Loo, Shih Yen Marimuthu, Munusamy Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5601-5689 Accounting HF Commerce. Former Malaysian Prime Minister, Dato' Seri Mohammad Najib bin Tun Abdul Razak has quoted that Goods and Services Tax (GST) has been the savior of the country’s economy. As the implementation agency, the role of Royal Malaysian Customs Department (RMCD) in collecting revenue from the consumptions taxes has then becomes more significant. It will be a challenging task for RMCD when the noncompliance is high as there will be leakage of government revenue. The main purpose of this study is to measure and examine the relationship between tax knowledge, tax attitude, complexity of the GST laws and GST compliance using Fischer Model. A total of 310 questionnaires were distributed to customs officers in Penang, which is a state office of RMCD. Data was collected through the distribution of questionnaires, which was designed to measure GST compliance in the perception of customs officers on a five likert scale point, ranging from one (strongly disagree) to five (strongly agree). The data for this study was analysed using the Statistical Package for Social Sciences (SPSS). The findings indicate positive and significant relationship between taxpayer's GST knowledge, taxpayer's attitude and GST compliance. Complexity of law however shows a significant negative relationship with GST compliance. Findings of the study hopefully can assist RMCD in drafting strategies to enhance the indirect tax compliance and to become a more efficient and effective tax administration. 2019 Thesis https://etd.uum.edu.my/9497/ https://etd.uum.edu.my/9497/1/s821922_01.pdf text eng 2022-09-04 public https://etd.uum.edu.my/9497/2/s821922_02.pdf text eng public https://etd.uum.edu.my/9497/3/s821922_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Marimuthu, Munusamy
topic	HF5601-5689 Accounting HF Commerce.
spellingShingle	HF5601-5689 Accounting HF Commerce. Loo, Shih Yen Determinants of goods and services tax (GST) compliance: perception of royal Malaysian customs department officers in Penang
description	Former Malaysian Prime Minister, Dato' Seri Mohammad Najib bin Tun Abdul Razak has quoted that Goods and Services Tax (GST) has been the savior of the country’s economy. As the implementation agency, the role of Royal Malaysian Customs Department (RMCD) in collecting revenue from the consumptions taxes has then becomes more significant. It will be a challenging task for RMCD when the noncompliance is high as there will be leakage of government revenue. The main purpose of this study is to measure and examine the relationship between tax knowledge, tax attitude, complexity of the GST laws and GST compliance using Fischer Model. A total of 310 questionnaires were distributed to customs officers in Penang, which is a state office of RMCD. Data was collected through the distribution of questionnaires, which was designed to measure GST compliance in the perception of customs officers on a five likert scale point, ranging from one (strongly disagree) to five (strongly agree). The data for this study was analysed using the Statistical Package for Social Sciences (SPSS). The findings indicate positive and significant relationship between taxpayer's GST knowledge, taxpayer's attitude and GST compliance. Complexity of law however shows a significant negative relationship with GST compliance. Findings of the study hopefully can assist RMCD in drafting strategies to enhance the indirect tax compliance and to become a more efficient and effective tax administration.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Loo, Shih Yen
author_facet	Loo, Shih Yen
author_sort	Loo, Shih Yen
title	Determinants of goods and services tax (GST) compliance: perception of royal Malaysian customs department officers in Penang
title_short	Determinants of goods and services tax (GST) compliance: perception of royal Malaysian customs department officers in Penang
title_full	Determinants of goods and services tax (GST) compliance: perception of royal Malaysian customs department officers in Penang
title_fullStr	Determinants of goods and services tax (GST) compliance: perception of royal Malaysian customs department officers in Penang
title_full_unstemmed	Determinants of goods and services tax (GST) compliance: perception of royal Malaysian customs department officers in Penang
title_sort	determinants of goods and services tax (gst) compliance: perception of royal malaysian customs department officers in penang
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9497/1/s821922_01.pdf https://etd.uum.edu.my/9497/2/s821922_02.pdf https://etd.uum.edu.my/9497/3/s821922_references.docx
_version_	1747828608630521856

Determinants of goods and services tax (GST) compliance: perception of royal Malaysian customs department officers in Penang

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