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Factor of Enhancing Sales and Services Tax Compliance Among Small Medium Enterprise (SMEs) In Kelantan

The implementation of SST by the Malaysian government on 1st September 2018 contributes towards various perceptions and effect from Malaysian society, either positively or negatively. This study aims to examine the factors that Enhancing Sales and Services Tax Compliance (SST) on SMEs with the parti...

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Main Author: Bulkini Mohd Yasin
Format: MBA/DBA Final Project Report
Language:English
Published: 2020
Online Access:http://discol.umk.edu.my/id/eprint/13410/1/Bulkini%20Mohd%20Yasin.pdf
http://discol.umk.edu.my/id/eprint/13410/
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spelling my.umk.eprints.134102023-06-19T03:24:33Z http://discol.umk.edu.my/id/eprint/13410/ Factor of Enhancing Sales and Services Tax Compliance Among Small Medium Enterprise (SMEs) In Kelantan Bulkini Mohd Yasin The implementation of SST by the Malaysian government on 1st September 2018 contributes towards various perceptions and effect from Malaysian society, either positively or negatively. This study aims to examine the factors that Enhancing Sales and Services Tax Compliance (SST) on SMEs with the particular reference to element of tax compliance which are awareness, knowledge, technology, and size of the business. Royal Malaysia Customs Department (RMCD) is chosen by government as ‘collector’ to collect tax from customers. There are 108 SMEs have been chosen as respondents in this study. This method is using analysis and theoretical framework. This is important to examine current situation of Royal Malaysia Customs Department (RMCD) and the theoretical framework is supported by previous researches in identified the factors contributing towards tax compliance. Descriptive analysis such as frequencies and mean comparison, as well as inferential statistical analysis example Pearson Correlation, Multiple Regression Analysis as has been utilized. There is a significant relationship between awareness, knowledge and technology to tax compliance. Meanwhile there is no significant relationship between sizes of the business to the tax compliance. 2020 MBA/DBA Final Project Report NonPeerReviewed text en http://discol.umk.edu.my/id/eprint/13410/1/Bulkini%20Mohd%20Yasin.pdf Bulkini Mohd Yasin (2020) Factor of Enhancing Sales and Services Tax Compliance Among Small Medium Enterprise (SMEs) In Kelantan. Masters thesis, Universiti Malaysia Kelantan.
institution Universiti Malaysia Kelantan
building Perpustakaan Universiti Malaysia Kelantan
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Kelantan
content_source UMK Institutional Repository
url_provider http://umkeprints.umk.edu.my/
language English
description The implementation of SST by the Malaysian government on 1st September 2018 contributes towards various perceptions and effect from Malaysian society, either positively or negatively. This study aims to examine the factors that Enhancing Sales and Services Tax Compliance (SST) on SMEs with the particular reference to element of tax compliance which are awareness, knowledge, technology, and size of the business. Royal Malaysia Customs Department (RMCD) is chosen by government as ‘collector’ to collect tax from customers. There are 108 SMEs have been chosen as respondents in this study. This method is using analysis and theoretical framework. This is important to examine current situation of Royal Malaysia Customs Department (RMCD) and the theoretical framework is supported by previous researches in identified the factors contributing towards tax compliance. Descriptive analysis such as frequencies and mean comparison, as well as inferential statistical analysis example Pearson Correlation, Multiple Regression Analysis as has been utilized. There is a significant relationship between awareness, knowledge and technology to tax compliance. Meanwhile there is no significant relationship between sizes of the business to the tax compliance.
format MBA/DBA Final Project Report
author Bulkini Mohd Yasin
spellingShingle Bulkini Mohd Yasin
Factor of Enhancing Sales and Services Tax Compliance Among Small Medium Enterprise (SMEs) In Kelantan
author_facet Bulkini Mohd Yasin
author_sort Bulkini Mohd Yasin
title Factor of Enhancing Sales and Services Tax Compliance Among Small Medium Enterprise (SMEs) In Kelantan
title_short Factor of Enhancing Sales and Services Tax Compliance Among Small Medium Enterprise (SMEs) In Kelantan
title_full Factor of Enhancing Sales and Services Tax Compliance Among Small Medium Enterprise (SMEs) In Kelantan
title_fullStr Factor of Enhancing Sales and Services Tax Compliance Among Small Medium Enterprise (SMEs) In Kelantan
title_full_unstemmed Factor of Enhancing Sales and Services Tax Compliance Among Small Medium Enterprise (SMEs) In Kelantan
title_sort factor of enhancing sales and services tax compliance among small medium enterprise (smes) in kelantan
publishDate 2020
url http://discol.umk.edu.my/id/eprint/13410/1/Bulkini%20Mohd%20Yasin.pdf
http://discol.umk.edu.my/id/eprint/13410/
_version_ 1769848733871112192
score 13.211869

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