Individual and organisational factors affecting GST compliance among Malaysian SMEs /
Hiring SMEs to be employed as GST collecting agent and documenter may affect their major economic contribution to the world due to its limitations in terms of informal routine, lack of financing, low productivity resources and less information. GST documentation increases the administration time for...
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| Main Author: | |
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| Format: | Thesis |
| Language: | English |
| Published: |
Kuala Lumpur :
Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,
2017
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| Subjects: | |
| Online Access: | Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library. |
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| Summary: | Hiring SMEs to be employed as GST collecting agent and documenter may affect their major economic contribution to the world due to its limitations in terms of informal routine, lack of financing, low productivity resources and less information. GST documentation increases the administration time for the SMEs even though no requirement to pay tax. Still, SMEs prefer to be registered even though voluntarily as registration enables them to obtain tax credits, avoid to lose clients and able to issue tax invoice. Hence, various issues have been raised to solve the administration burdens, refunds and reporting errors which at last can injure the cash flows of SME businesses. 120 responses on the questionnaire from Malaysia GST-registered SMEs are generated from this study via purposive sampling and snowball method. Our study on the individual and organisational factors towards GST compliance by SMEs revealed the negative relationship between GST complexity and GST compliance. Hence, higher GST complexity will lower GST compliance. |
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| Physical Description: | xii, 119 leaves : illustrations ; 30cm. |
| Bibliography: | Includes bibliographical references (leaves 94-108). |