Goods and services tax (GST) sales and services tax (SST): compliance knowledge of businesses in Johor Bahru, Malaysia

Malaysia has experienced a significant indirect tax reform with the change of Goods and Services Tax (GST) to Sales and Services Taxes (SST) within short period between June to August in year 2018. During this time of transition, businesses as the main taxpayers faced crucial challenges to understan...

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Main Author:	Mohamad Faiz, Baharin
Format:	Thesis
Language:	eng eng
Published:	2021
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9560/1/s821431_01.pdf https://etd.uum.edu.my/9560/2/s821431_02.pdf
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id	my-uum-etd.9560
record_format	uketd_dc
spelling	my-uum-etd.95602022-06-28T06:31:37Z Goods and services tax (GST) sales and services tax (SST): compliance knowledge of businesses in Johor Bahru, Malaysia 2021 Mohamad Faiz, Baharin Mat Udin, Noraza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Malaysia has experienced a significant indirect tax reform with the change of Goods and Services Tax (GST) to Sales and Services Taxes (SST) within short period between June to August in year 2018. During this time of transition, businesses as the main taxpayers faced crucial challenges to understand and seek knowledge to comply with the new policy mechanism. This study aims to investigate the GST compliance knowledge and SST compliance knowledge possessed by Johor Bahru businesses in complying with both tax system. Other than that, this study also identifies the sources of GST and SST knowledge gained by these taxpayers in order to comply to both regulations. The study data amounted to 105 respondents was collected via survey questionnaire and analyzed using SPSS version 26. The results of data analysis reveal that the respondents possess good understanding of both indirect tax system compliance knowledge. This study also found that the sources of tax knowledge mainly are from the Royal Malaysian Customs Department (RMCD) officers and sharing of knowledge among colleagues of the businesses. In addition, respondents also gained knowledge from RMCD via mass and social media, websites and seminars. The findings of this study are beneficial for the Governmental bodies such as the Ministry of Finance (MOF) as policy maker and RMCD as the tax administrative authority to formulate and devise further on methods of education programmes to taxpayers and public within ample time frame prior to tax reform. It is to ensure higher tax compliance and smooth flow of revenue collection. 2021 Thesis https://etd.uum.edu.my/9560/ https://etd.uum.edu.my/9560/1/s821431_01.pdf text eng 2024-12-01 staffonly https://etd.uum.edu.my/9560/2/s821431_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Mat Udin, Noraza
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Mohamad Faiz, Baharin Goods and services tax (GST) sales and services tax (SST): compliance knowledge of businesses in Johor Bahru, Malaysia
description	Malaysia has experienced a significant indirect tax reform with the change of Goods and Services Tax (GST) to Sales and Services Taxes (SST) within short period between June to August in year 2018. During this time of transition, businesses as the main taxpayers faced crucial challenges to understand and seek knowledge to comply with the new policy mechanism. This study aims to investigate the GST compliance knowledge and SST compliance knowledge possessed by Johor Bahru businesses in complying with both tax system. Other than that, this study also identifies the sources of GST and SST knowledge gained by these taxpayers in order to comply to both regulations. The study data amounted to 105 respondents was collected via survey questionnaire and analyzed using SPSS version 26. The results of data analysis reveal that the respondents possess good understanding of both indirect tax system compliance knowledge. This study also found that the sources of tax knowledge mainly are from the Royal Malaysian Customs Department (RMCD) officers and sharing of knowledge among colleagues of the businesses. In addition, respondents also gained knowledge from RMCD via mass and social media, websites and seminars. The findings of this study are beneficial for the Governmental bodies such as the Ministry of Finance (MOF) as policy maker and RMCD as the tax administrative authority to formulate and devise further on methods of education programmes to taxpayers and public within ample time frame prior to tax reform. It is to ensure higher tax compliance and smooth flow of revenue collection.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Mohamad Faiz, Baharin
author_facet	Mohamad Faiz, Baharin
author_sort	Mohamad Faiz, Baharin
title	Goods and services tax (GST) sales and services tax (SST): compliance knowledge of businesses in Johor Bahru, Malaysia
title_short	Goods and services tax (GST) sales and services tax (SST): compliance knowledge of businesses in Johor Bahru, Malaysia
title_full	Goods and services tax (GST) sales and services tax (SST): compliance knowledge of businesses in Johor Bahru, Malaysia
title_fullStr	Goods and services tax (GST) sales and services tax (SST): compliance knowledge of businesses in Johor Bahru, Malaysia
title_full_unstemmed	Goods and services tax (GST) sales and services tax (SST): compliance knowledge of businesses in Johor Bahru, Malaysia
title_sort	goods and services tax (gst) sales and services tax (sst): compliance knowledge of businesses in johor bahru, malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2021
url	https://etd.uum.edu.my/9560/1/s821431_01.pdf https://etd.uum.edu.my/9560/2/s821431_02.pdf
_version_	1747828622593359872

Goods and services tax (GST) sales and services tax (SST): compliance knowledge of businesses in Johor Bahru, Malaysia

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