The perception of small and medium enterprises (smes) on the implementation of sales and services (sst) tax

Malaysian government had replaced Goods and Service Tax (GST) with Sales and Services Tax (SST) on 1st September 2018. This study was conducted to explore the perception of Small and Medium Enterprise (SME) on the implementation of SST 2.0 in Malaysia based on the level of acceptance, awareness, att...

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Main Author:	Baldev Raj, Kasmira Gupta
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HD60 Small Business.
Online Access:	https://etd.uum.edu.my/9534/1/s822562_01.pdf https://etd.uum.edu.my/9534/2/s822562_02.pdf https://etd.uum.edu.my/9534/3/s822562_references.docx
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id	my-uum-etd.9534
record_format	uketd_dc
spelling	my-uum-etd.95342022-06-28T02:14:47Z The perception of small and medium enterprises (smes) on the implementation of sales and services (sst) tax 2019 Baldev Raj, Kasmira Gupta Abdul Aziz, Saliza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HD60 Small Business. HJ4771.6 Income Tax. Tax Returns. Malaysian government had replaced Goods and Service Tax (GST) with Sales and Services Tax (SST) on 1st September 2018. This study was conducted to explore the perception of Small and Medium Enterprise (SME) on the implementation of SST 2.0 in Malaysia based on the level of acceptance, awareness, attitude, understanding, preparedness and probable area of difficulties towards the SST 2.0 implementation in Malaysia. The Malaysian SMEs are concerned with the SST implementation impact on their organization. Six variables are used to explore the perception of SMEs towards the implementation of SST. The variables used are level of acceptance, awareness, attitude, understanding, preparedness and probable area of difficulties. In total 116 respondents out of the 250 among the SMEs participated in this research who are randomly selected. The data were collected and analyzed using the technique of descriptive statistics on the demographic and mean score on six constructs to know the level of each variable towards the SST implementation among SMEs in Malaysia. The study shows that all variables have a mean more than 3.70 and this show the SMEs in Malaysia agrees on the issues of SST implementation. Recommendations to the taxpayers are application of technologies to overcome area of difficulties, to educate the taxpayers to promote preparedness, educating the young for favorable attitude and influencing compliance through promoting awareness. The future studies could include on other states of Malaysia followed by to replicate the other aspect of indirect tax and the same questionnaire can be used to explore different perspectives of tax. 2019 Thesis https://etd.uum.edu.my/9534/ https://etd.uum.edu.my/9534/1/s822562_01.pdf text eng public https://etd.uum.edu.my/9534/2/s822562_02.pdf text eng public https://etd.uum.edu.my/9534/3/s822562_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Aziz, Saliza
topic	HD60 Small Business. HD60 Small Business.
spellingShingle	HD60 Small Business. HD60 Small Business. Baldev Raj, Kasmira Gupta The perception of small and medium enterprises (smes) on the implementation of sales and services (sst) tax
description	Malaysian government had replaced Goods and Service Tax (GST) with Sales and Services Tax (SST) on 1st September 2018. This study was conducted to explore the perception of Small and Medium Enterprise (SME) on the implementation of SST 2.0 in Malaysia based on the level of acceptance, awareness, attitude, understanding, preparedness and probable area of difficulties towards the SST 2.0 implementation in Malaysia. The Malaysian SMEs are concerned with the SST implementation impact on their organization. Six variables are used to explore the perception of SMEs towards the implementation of SST. The variables used are level of acceptance, awareness, attitude, understanding, preparedness and probable area of difficulties. In total 116 respondents out of the 250 among the SMEs participated in this research who are randomly selected. The data were collected and analyzed using the technique of descriptive statistics on the demographic and mean score on six constructs to know the level of each variable towards the SST implementation among SMEs in Malaysia. The study shows that all variables have a mean more than 3.70 and this show the SMEs in Malaysia agrees on the issues of SST implementation. Recommendations to the taxpayers are application of technologies to overcome area of difficulties, to educate the taxpayers to promote preparedness, educating the young for favorable attitude and influencing compliance through promoting awareness. The future studies could include on other states of Malaysia followed by to replicate the other aspect of indirect tax and the same questionnaire can be used to explore different perspectives of tax.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Baldev Raj, Kasmira Gupta
author_facet	Baldev Raj, Kasmira Gupta
author_sort	Baldev Raj, Kasmira Gupta
title	The perception of small and medium enterprises (smes) on the implementation of sales and services (sst) tax
title_short	The perception of small and medium enterprises (smes) on the implementation of sales and services (sst) tax
title_full	The perception of small and medium enterprises (smes) on the implementation of sales and services (sst) tax
title_fullStr	The perception of small and medium enterprises (smes) on the implementation of sales and services (sst) tax
title_full_unstemmed	The perception of small and medium enterprises (smes) on the implementation of sales and services (sst) tax
title_sort	perception of small and medium enterprises (smes) on the implementation of sales and services (sst) tax
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9534/1/s822562_01.pdf https://etd.uum.edu.my/9534/2/s822562_02.pdf https://etd.uum.edu.my/9534/3/s822562_references.docx
_version_	1747828616943632384

The perception of small and medium enterprises (smes) on the implementation of sales and services (sst) tax

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