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The influence factors of GST compliance intention among the small and medium enterprises in Malaysia

The RMCD is entrusted by the Ministry of Finance to administer all matters concerning GST, which was first introduced on 1 April 2015. It has been argued that the introduction of GST would bring many benefits to customers and businesses. This study aims to determine the influencing factors that enco...

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Main Author: Zuhailah, Idris @ Zainon
Format: Thesis
Language:English
English
Published: 2018
Subjects:
HG Finance
Online Access:https://etd.uum.edu.my/8189/1/s821438_01.pdf
https://etd.uum.edu.my/8189/2/s821438_02.pdf
https://etd.uum.edu.my/8189/
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spelling my.uum.etd.81892021-08-11T08:30:53Z https://etd.uum.edu.my/8189/ The influence factors of GST compliance intention among the small and medium enterprises in Malaysia Zuhailah, Idris @ Zainon HG Finance The RMCD is entrusted by the Ministry of Finance to administer all matters concerning GST, which was first introduced on 1 April 2015. It has been argued that the introduction of GST would bring many benefits to customers and businesses. This study aims to determine the influencing factors that encouraged taxpayers to meet their obligations in paying GST to the Government. Samples are taken from the business entities among the SMEs in Johor Bahru area which registered under the GST system. This is due to the fact that 95.3% of the GST-registered persons in Malaysia are from these business segments and thus meeting GST obligations mean increasing costs for them. Based on literature review, credible causal factors identified are deterrence measures, attitudes. subjective norms, perceptions of fairness of GST system and GST knowledge. This study utilised statistical survey method to expose high level of GST compliance intention among SMEs and also there is significant relationship between deterrence measures and attitudes with GST compliance intention among SMEs taxpayers. The findings in this paper will be beneficial for the use of enforcement body to tackle existing problems and mitigate the risk of tax evasion in the country. 2018 Thesis NonPeerReviewed text en https://etd.uum.edu.my/8189/1/s821438_01.pdf text en https://etd.uum.edu.my/8189/2/s821438_02.pdf Zuhailah, Idris @ Zainon (2018) The influence factors of GST compliance intention among the small and medium enterprises in Malaysia. 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 HG Finance
spellingShingle HG Finance
Zuhailah, Idris @ Zainon
The influence factors of GST compliance intention among the small and medium enterprises in Malaysia
description The RMCD is entrusted by the Ministry of Finance to administer all matters concerning GST, which was first introduced on 1 April 2015. It has been argued that the introduction of GST would bring many benefits to customers and businesses. This study aims to determine the influencing factors that encouraged taxpayers to meet their obligations in paying GST to the Government. Samples are taken from the business entities among the SMEs in Johor Bahru area which registered under the GST system. This is due to the fact that 95.3% of the GST-registered persons in Malaysia are from these business segments and thus meeting GST obligations mean increasing costs for them. Based on literature review, credible causal factors identified are deterrence measures, attitudes. subjective norms, perceptions of fairness of GST system and GST knowledge. This study utilised statistical survey method to expose high level of GST compliance intention among SMEs and also there is significant relationship between deterrence measures and attitudes with GST compliance intention among SMEs taxpayers. The findings in this paper will be beneficial for the use of enforcement body to tackle existing problems and mitigate the risk of tax evasion in the country.
format Thesis
author Zuhailah, Idris @ Zainon
author_facet Zuhailah, Idris @ Zainon
author_sort Zuhailah, Idris @ Zainon
title The influence factors of GST compliance intention among the small and medium enterprises in Malaysia
title_short The influence factors of GST compliance intention among the small and medium enterprises in Malaysia
title_full The influence factors of GST compliance intention among the small and medium enterprises in Malaysia
title_fullStr The influence factors of GST compliance intention among the small and medium enterprises in Malaysia
title_full_unstemmed The influence factors of GST compliance intention among the small and medium enterprises in Malaysia
title_sort influence factors of gst compliance intention among the small and medium enterprises in malaysia
publishDate 2018
url https://etd.uum.edu.my/8189/1/s821438_01.pdf
https://etd.uum.edu.my/8189/2/s821438_02.pdf
https://etd.uum.edu.my/8189/
_version_ 1709670596525162496
score 13.211869

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