A survey on goods and services tax satisfaction among sole proprietors in Klang

The Royal Malaysian Customs Department has launched the Goods and Services Tax (GST) on April 1, 2015, to replace the Goods and Services Tax (SST). Implementation of the GST is part of the government tax reform program to improve the capability, effectiveness and transparency of administration and t...

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Main Author:	Hashim, Fazidah
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9658/1/s821433_01.pdf https://etd.uum.edu.my/9658/2/s821433_02.pdf https://etd.uum.edu.my/9658/3/s821433_references.docx
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id	my-uum-etd.9658
record_format	uketd_dc
spelling	my-uum-etd.96582022-07-31T01:45:38Z A survey on goods and services tax satisfaction among sole proprietors in Klang 2019 Hashim, Fazidah Marimuthu, Munusamy Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. The Royal Malaysian Customs Department has launched the Goods and Services Tax (GST) on April 1, 2015, to replace the Goods and Services Tax (SST). Implementation of the GST is part of the government tax reform program to improve the capability, effectiveness and transparency of administration and tax administration. GST implementation has a huge impact on traders and the public as well as many feedbacks received from various parties against this new tax regime that has been practised in 160 countries around the world. Thus, this study was conducted to measure the level and determinants of GST satisfaction among sole proprietors (SP) in Klang Valley. This study used survey questionnaire to measure the level of GST satisfaction as the dependent variable and five independent variables which are attitude, awareness, understanding, readiness and difficulties encountered by SP. A total of 120 questionnaires were returned and usable questionnaire were analysed. The results indicate that attitude, awareness, and understanding significantly improve GST satisfaction among SP. This study gives insights for the policymakers and regulator to improve the GST implementation in the future as it had been replaced back to SST with new Malaysian government's ruling. 2019 Thesis https://etd.uum.edu.my/9658/ https://etd.uum.edu.my/9658/1/s821433_01.pdf text eng public https://etd.uum.edu.my/9658/2/s821433_02.pdf text eng public https://etd.uum.edu.my/9658/3/s821433_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	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Hashim, Fazidah A survey on goods and services tax satisfaction among sole proprietors in Klang
description	The Royal Malaysian Customs Department has launched the Goods and Services Tax (GST) on April 1, 2015, to replace the Goods and Services Tax (SST). Implementation of the GST is part of the government tax reform program to improve the capability, effectiveness and transparency of administration and tax administration. GST implementation has a huge impact on traders and the public as well as many feedbacks received from various parties against this new tax regime that has been practised in 160 countries around the world. Thus, this study was conducted to measure the level and determinants of GST satisfaction among sole proprietors (SP) in Klang Valley. This study used survey questionnaire to measure the level of GST satisfaction as the dependent variable and five independent variables which are attitude, awareness, understanding, readiness and difficulties encountered by SP. A total of 120 questionnaires were returned and usable questionnaire were analysed. The results indicate that attitude, awareness, and understanding significantly improve GST satisfaction among SP. This study gives insights for the policymakers and regulator to improve the GST implementation in the future as it had been replaced back to SST with new Malaysian government's ruling.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Hashim, Fazidah
author_facet	Hashim, Fazidah
author_sort	Hashim, Fazidah
title	A survey on goods and services tax satisfaction among sole proprietors in Klang
title_short	A survey on goods and services tax satisfaction among sole proprietors in Klang
title_full	A survey on goods and services tax satisfaction among sole proprietors in Klang
title_fullStr	A survey on goods and services tax satisfaction among sole proprietors in Klang
title_full_unstemmed	A survey on goods and services tax satisfaction among sole proprietors in Klang
title_sort	survey on goods and services tax satisfaction among sole proprietors in klang
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9658/1/s821433_01.pdf https://etd.uum.edu.my/9658/2/s821433_02.pdf https://etd.uum.edu.my/9658/3/s821433_references.docx
_version_	1747828643935027200

A survey on goods and services tax satisfaction among sole proprietors in Klang

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