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Determinants Of Goods And Services Tax (Gst) Compliance Among Smes: An Exploratory Study In Klang Valley

Tax is an opportunity for government to collect additional revenues needed in discharging its pressing obligations. Introduction of the Good and Service Tax (GST), to replace the Sales and Services Tax (SST) on 25 October 2013, took effect starting April 1st, 2015. Royal Malaysian Customs Department...

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Main Author: Intan Fairuz, Hasni
Format: Thesis
Language:English
English
Published: 2018
Subjects:
HD60 Small Business.
Online Access:http://etd.uum.edu.my/8169/
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spelling my.uum.etd.81692021-04-22T00:25:14Z http://etd.uum.edu.my/8169/ Determinants Of Goods And Services Tax (Gst) Compliance Among Smes: An Exploratory Study In Klang Valley Intan Fairuz, Hasni HD60 Small Business. Tax is an opportunity for government to collect additional revenues needed in discharging its pressing obligations. Introduction of the Good and Service Tax (GST), to replace the Sales and Services Tax (SST) on 25 October 2013, took effect starting April 1st, 2015. Royal Malaysian Customs Department (RMCD) has been entrusted by the Ministry of Finance to manage all administration concerning GST. The current research was specifically conducted based on research objectives developed to determine the level of GST knowledge among small and medium enterprises (SMEs) in Klang Valley; and to examine the relationship between tax knowledge, tax attitude, complexity of the GST laws and GST compliance among SMEs in Klang Valley. This study examined the relationship between independents variables (IV) and dependent variable (DV) using a survey approach. Quantitative research design has been applied by distributing the questionnaires to the respondents and adopting the cross-sectional research design where the data collection was done at a single point in time. RMCD Wilayah Persekutuan Kuala Lumpur and RMCD Selangor were selected as the context as both RMCDs were located in Klang Valley area. The statistical results exposed that there is high level of GST knowledge among SMEs in Klang Valley and also there is significant relationship between tax knowledge, tax attitude and complexity of GST laws with GST compliance among SMEs taxpayers. Thus, one of the major contributions of this study was to assist the RMCD in developing its tax education system and tax audit judgments in GST by deploying certain indicators. 2018 Thesis NonPeerReviewed text en /8169/1/s821434_01.pdf text en /8169/2/s821434_02.pdf Intan Fairuz, Hasni (2018) Determinants Of Goods And Services Tax (Gst) Compliance Among Smes: An Exploratory Study In Klang Valley. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HD60 Small Business.
spellingShingle HD60 Small Business.
Intan Fairuz, Hasni
Determinants Of Goods And Services Tax (Gst) Compliance Among Smes: An Exploratory Study In Klang Valley
description Tax is an opportunity for government to collect additional revenues needed in discharging its pressing obligations. Introduction of the Good and Service Tax (GST), to replace the Sales and Services Tax (SST) on 25 October 2013, took effect starting April 1st, 2015. Royal Malaysian Customs Department (RMCD) has been entrusted by the Ministry of Finance to manage all administration concerning GST. The current research was specifically conducted based on research objectives developed to determine the level of GST knowledge among small and medium enterprises (SMEs) in Klang Valley; and to examine the relationship between tax knowledge, tax attitude, complexity of the GST laws and GST compliance among SMEs in Klang Valley. This study examined the relationship between independents variables (IV) and dependent variable (DV) using a survey approach. Quantitative research design has been applied by distributing the questionnaires to the respondents and adopting the cross-sectional research design where the data collection was done at a single point in time. RMCD Wilayah Persekutuan Kuala Lumpur and RMCD Selangor were selected as the context as both RMCDs were located in Klang Valley area. The statistical results exposed that there is high level of GST knowledge among SMEs in Klang Valley and also there is significant relationship between tax knowledge, tax attitude and complexity of GST laws with GST compliance among SMEs taxpayers. Thus, one of the major contributions of this study was to assist the RMCD in developing its tax education system and tax audit judgments in GST by deploying certain indicators.
format Thesis
author Intan Fairuz, Hasni
author_facet Intan Fairuz, Hasni
author_sort Intan Fairuz, Hasni
title Determinants Of Goods And Services Tax (Gst) Compliance Among Smes: An Exploratory Study In Klang Valley
title_short Determinants Of Goods And Services Tax (Gst) Compliance Among Smes: An Exploratory Study In Klang Valley
title_full Determinants Of Goods And Services Tax (Gst) Compliance Among Smes: An Exploratory Study In Klang Valley
title_fullStr Determinants Of Goods And Services Tax (Gst) Compliance Among Smes: An Exploratory Study In Klang Valley
title_full_unstemmed Determinants Of Goods And Services Tax (Gst) Compliance Among Smes: An Exploratory Study In Klang Valley
title_sort determinants of goods and services tax (gst) compliance among smes: an exploratory study in klang valley
publishDate 2018
url http://etd.uum.edu.my/8169/
_version_ 1698699522814771200
score 13.211869

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