An exploratory study on GST compliance time costs of SMEs in the northern region of Malaysia

An exploratory study on GST compliance time costs of SMEs in the northern region of Malaysia

The Malaysia government is always committed in making tax system more effective, efficient, comprehensive, transparent, fair and friendly to users. Thus goods and services tax system (GST) has been implemented in Malaysia since 1 April 2015 to replace the former sales and services tax (SST) system....

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Main Author: Mardhiyah, Mohd Suberi
Format: Thesis
Language:eng
eng
Published: 2016
Subjects:
HJ4771.6 Income Tax
Tax Returns.
HJ Public Finance
Online Access:https://etd.uum.edu.my/6137/1/s818139_01.pdf
https://etd.uum.edu.my/6137/2/s818139_02.pdf
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id my-uum-etd.6137
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Mat Udin, Noraza
topic HJ4771.6 Income Tax
Tax Returns.
HJ Public Finance
spellingShingle HJ4771.6 Income Tax
Tax Returns.
HJ Public Finance
Mardhiyah, Mohd Suberi
An exploratory study on GST compliance time costs of SMEs in the northern region of Malaysia
description The Malaysia government is always committed in making tax system more effective, efficient, comprehensive, transparent, fair and friendly to users. Thus goods and services tax system (GST) has been implemented in Malaysia since 1 April 2015 to replace the former sales and services tax (SST) system. As such, procedural issues and compliance cost associated with the GST system are of significant interest to the taxpayers. This study is conducted one year after GST system implementation which considered as at the early stage of GST implementation. It focuses on the compliance time cost in terms of the time spent by the Small and Medium Enterprises (SMEs). The respondents of this study are the SMEs in the Northern Region of Malaysia i.e. Penang, Kedah, and Perlis. The result reveals that record keeping contributes to the major increase by percentage in GST compliance time costs followed by learning new GST systems, answering RMCD queries, claiming GST refund and GST payment process. This study also discovers that the demographic background of the SMEs indicates different of opinion in compliance time costs. While GST law complexity and time frequency of GST filing are among the main causes for the increase in compliance time costs of GST for SMEs under this study
format Thesis
qualification_name masters
qualification_level Master's degree
author Mardhiyah, Mohd Suberi
author_facet Mardhiyah, Mohd Suberi
author_sort Mardhiyah, Mohd Suberi
title An exploratory study on GST compliance time costs of SMEs in the northern region of Malaysia
title_short An exploratory study on GST compliance time costs of SMEs in the northern region of Malaysia
title_full An exploratory study on GST compliance time costs of SMEs in the northern region of Malaysia
title_fullStr An exploratory study on GST compliance time costs of SMEs in the northern region of Malaysia
title_full_unstemmed An exploratory study on GST compliance time costs of SMEs in the northern region of Malaysia
title_sort exploratory study on gst compliance time costs of smes in the northern region of malaysia
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2016
url https://etd.uum.edu.my/6137/1/s818139_01.pdf
https://etd.uum.edu.my/6137/2/s818139_02.pdf
_version_ 1747828026499923968
spelling my-uum-etd.61372021-04-06T06:21:22Z An exploratory study on GST compliance time costs of SMEs in the northern region of Malaysia 2016 Mardhiyah, Mohd Suberi Mat Udin, Noraza Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. HJ Public Finance The Malaysia government is always committed in making tax system more effective, efficient, comprehensive, transparent, fair and friendly to users. Thus goods and services tax system (GST) has been implemented in Malaysia since 1 April 2015 to replace the former sales and services tax (SST) system. As such, procedural issues and compliance cost associated with the GST system are of significant interest to the taxpayers. This study is conducted one year after GST system implementation which considered as at the early stage of GST implementation. It focuses on the compliance time cost in terms of the time spent by the Small and Medium Enterprises (SMEs). The respondents of this study are the SMEs in the Northern Region of Malaysia i.e. Penang, Kedah, and Perlis. The result reveals that record keeping contributes to the major increase by percentage in GST compliance time costs followed by learning new GST systems, answering RMCD queries, claiming GST refund and GST payment process. This study also discovers that the demographic background of the SMEs indicates different of opinion in compliance time costs. While GST law complexity and time frequency of GST filing are among the main causes for the increase in compliance time costs of GST for SMEs under this study 2016 Thesis https://etd.uum.edu.my/6137/ https://etd.uum.edu.my/6137/1/s818139_01.pdf text eng public https://etd.uum.edu.my/6137/2/s818139_02.pdf text eng public masters masters Universiti Utara Malaysia Abdul-Jabbar, H. & Pope, J. (2008a).The effects of the self-assessment system on the tax compliance costs of small and medium enterprises in Malaysia. 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