The perception of taxpayers towards implementation of Goods and Services Tax (GST) : A case study in Selangor and Perak / Amirul Che Hashim and Nurul Syazwani Salleh

The aim of this study is to investigate the perception of taxpayers towards the implementation of Goods and Services Tax (GST) in Malaysia: A case study in Selangor and Perak. Ninety respondents in Selangor and Perak participated in the study. The multiple regressions were employed to examine the re...

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Main Authors:	Che Hashim, Amirul, Salleh, Nurul Syazwani
Format:	Thesis
Language:	English
Published:	2014
Subjects:	Revenue Taxation Internal revenue
Online Access:	https://ir.uitm.edu.my/id/eprint/34086/1/34086.pdf
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id	my-uitm-ir.34086
record_format	uketd_dc
spelling	my-uitm-ir.340862020-08-26T06:05:31Z The perception of taxpayers towards implementation of Goods and Services Tax (GST) : A case study in Selangor and Perak / Amirul Che Hashim and Nurul Syazwani Salleh 2014-06 Che Hashim, Amirul Salleh, Nurul Syazwani Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance Tax incidence. Tax shifting. Tax equity. Tax planning The aim of this study is to investigate the perception of taxpayers towards the implementation of Goods and Services Tax (GST) in Malaysia: A case study in Selangor and Perak. Ninety respondents in Selangor and Perak participated in the study. The multiple regressions were employed to examine the relationship between attitudes, subjective norms, perceived behavioral control and law enforcement to comply with Goods and Services Tax (GST). Result showed that subjective norms, perceived behavioral control and law enforcement were significantly and positively related to the people’s perceptions except attitudes. The result for attitudes showed that attitudes are not significantly related with the perception of taxpayers towards the implementation of Goods and Services Tax (GST) in Malaysia 2014-06 Thesis https://ir.uitm.edu.my/id/eprint/34086/ https://ir.uitm.edu.my/id/eprint/34086/1/34086.pdf text en public degree Universiti Teknologi MARA Cawangan Kelantan Faculty of Business and Management Mohd Zaid, Noor Azila
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Mohd Zaid, Noor Azila
topic	Revenue Taxation Internal revenue Revenue Taxation Internal revenue Revenue Taxation Internal revenue
spellingShingle	Revenue Taxation Internal revenue Revenue Taxation Internal revenue Revenue Taxation Internal revenue Che Hashim, Amirul Salleh, Nurul Syazwani The perception of taxpayers towards implementation of Goods and Services Tax (GST) : A case study in Selangor and Perak / Amirul Che Hashim and Nurul Syazwani Salleh
description	The aim of this study is to investigate the perception of taxpayers towards the implementation of Goods and Services Tax (GST) in Malaysia: A case study in Selangor and Perak. Ninety respondents in Selangor and Perak participated in the study. The multiple regressions were employed to examine the relationship between attitudes, subjective norms, perceived behavioral control and law enforcement to comply with Goods and Services Tax (GST). Result showed that subjective norms, perceived behavioral control and law enforcement were significantly and positively related to the people’s perceptions except attitudes. The result for attitudes showed that attitudes are not significantly related with the perception of taxpayers towards the implementation of Goods and Services Tax (GST) in Malaysia
format	Thesis
qualification_level	Bachelor degree
author	Che Hashim, Amirul Salleh, Nurul Syazwani
author_facet	Che Hashim, Amirul Salleh, Nurul Syazwani
author_sort	Che Hashim, Amirul
title	The perception of taxpayers towards implementation of Goods and Services Tax (GST) : A case study in Selangor and Perak / Amirul Che Hashim and Nurul Syazwani Salleh
title_short	The perception of taxpayers towards implementation of Goods and Services Tax (GST) : A case study in Selangor and Perak / Amirul Che Hashim and Nurul Syazwani Salleh
title_full	The perception of taxpayers towards implementation of Goods and Services Tax (GST) : A case study in Selangor and Perak / Amirul Che Hashim and Nurul Syazwani Salleh
title_fullStr	The perception of taxpayers towards implementation of Goods and Services Tax (GST) : A case study in Selangor and Perak / Amirul Che Hashim and Nurul Syazwani Salleh
title_full_unstemmed	The perception of taxpayers towards implementation of Goods and Services Tax (GST) : A case study in Selangor and Perak / Amirul Che Hashim and Nurul Syazwani Salleh
title_sort	perception of taxpayers towards implementation of goods and services tax (gst) : a case study in selangor and perak / amirul che hashim and nurul syazwani salleh
granting_institution	Universiti Teknologi MARA Cawangan Kelantan
granting_department	Faculty of Business and Management
publishDate	2014
url	https://ir.uitm.edu.my/id/eprint/34086/1/34086.pdf
_version_	1783734257884069888

The perception of taxpayers towards implementation of Goods and Services Tax (GST) : A case study in Selangor and Perak / Amirul Che Hashim and Nurul Syazwani Salleh

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