Cover Image

A proposed gst compliance model of gst registered person in Malaysia

This paper attempts to identify the determinant factors that may influence the tax compliance behaviour of Goods and Service Tax (GST) registered persons in Malaysia. Revenue from broad based indirect taxation of consumption plays an important role in the Malaysian economy. The issue of GST complian...

Full description

Saved in:
Bibliographic Details
Main Authors: Lee, Heng Liang, Alifiah, Mohd. Norfian, Loo, Ern Chen
Format: Article
Language:English
Published: Blue Eyes Intelligence Engineering and Sciences Publication 2019
Subjects:
HB Economic Theory
Online Access:http://eprints.utm.my/id/eprint/83890/1/LeeHengLiang2019_AProposedGSTComplianceModel.pdf
http://eprints.utm.my/id/eprint/83890/
https://www.ijrte.org/wp-content/uploads/papers/v8i1S/A10290581S19.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.utm.83890
record_format eprints
spelling my.utm.838902019-11-11T01:58:29Z http://eprints.utm.my/id/eprint/83890/ A proposed gst compliance model of gst registered person in Malaysia Lee, Heng Liang Alifiah, Mohd. Norfian Loo, Ern Chen HB Economic Theory This paper attempts to identify the determinant factors that may influence the tax compliance behaviour of Goods and Service Tax (GST) registered persons in Malaysia. Revenue from broad based indirect taxation of consumption plays an important role in the Malaysian economy. The issue of GST compliance, such as over claiming of input tax and under declaring of output tax by the registered persons motivated this study. Thus, this study attempts to propose a conceptual framework for GST compliance behaviour by integrating economic factors such as tax system structure of GST, tax rate, audit, penalty and compound/fine, and psychological and sociological factors, including attitude towards GST and GST knowledge. Blue Eyes Intelligence Engineering and Sciences Publication 2019 Article PeerReviewed application/pdf en http://eprints.utm.my/id/eprint/83890/1/LeeHengLiang2019_AProposedGSTComplianceModel.pdf Lee, Heng Liang and Alifiah, Mohd. Norfian and Loo, Ern Chen (2019) A proposed gst compliance model of gst registered person in Malaysia. Asia International Conference 2018 (AIC2018), 8 (1). pp. 200-206. ISSN 2277-3878 https://www.ijrte.org/wp-content/uploads/papers/v8i1S/A10290581S19.pdf
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
language English
topic HB Economic Theory
spellingShingle HB Economic Theory
Lee, Heng Liang
Alifiah, Mohd. Norfian
Loo, Ern Chen
A proposed gst compliance model of gst registered person in Malaysia
description This paper attempts to identify the determinant factors that may influence the tax compliance behaviour of Goods and Service Tax (GST) registered persons in Malaysia. Revenue from broad based indirect taxation of consumption plays an important role in the Malaysian economy. The issue of GST compliance, such as over claiming of input tax and under declaring of output tax by the registered persons motivated this study. Thus, this study attempts to propose a conceptual framework for GST compliance behaviour by integrating economic factors such as tax system structure of GST, tax rate, audit, penalty and compound/fine, and psychological and sociological factors, including attitude towards GST and GST knowledge.
format Article
author Lee, Heng Liang
Alifiah, Mohd. Norfian
Loo, Ern Chen
author_facet Lee, Heng Liang
Alifiah, Mohd. Norfian
Loo, Ern Chen
author_sort Lee, Heng Liang
title A proposed gst compliance model of gst registered person in Malaysia
title_short A proposed gst compliance model of gst registered person in Malaysia
title_full A proposed gst compliance model of gst registered person in Malaysia
title_fullStr A proposed gst compliance model of gst registered person in Malaysia
title_full_unstemmed A proposed gst compliance model of gst registered person in Malaysia
title_sort proposed gst compliance model of gst registered person in malaysia
publisher Blue Eyes Intelligence Engineering and Sciences Publication
publishDate 2019
url http://eprints.utm.my/id/eprint/83890/1/LeeHengLiang2019_AProposedGSTComplianceModel.pdf
http://eprints.utm.my/id/eprint/83890/
https://www.ijrte.org/wp-content/uploads/papers/v8i1S/A10290581S19.pdf
_version_ 1654960031096897536
score 13.211869

Similar Items