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:	eng eng
Published:	2018
Subjects:	HD60 Small Business.
Online Access:	https://etd.uum.edu.my/8169/1/s821434_01.pdf https://etd.uum.edu.my/8169/2/s821434_02.pdf
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id	my-uum-etd.8169
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Saad, Natrah
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
qualification_name	other
qualification_level	Master's degree
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
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/8169/1/s821434_01.pdf https://etd.uum.edu.my/8169/2/s821434_02.pdf
_version_	1747828341825601536
spelling	my-uum-etd.81692021-04-22T00:25:14Z Determinants Of Goods And Services Tax (Gst) Compliance Among Smes: An Exploratory Study In Klang Valley 2018 Intan Fairuz, Hasni Saad, Natrah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business 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 https://etd.uum.edu.my/8169/ https://etd.uum.edu.my/8169/1/s821434_01.pdf text eng public https://etd.uum.edu.my/8169/2/s821434_02.pdf text eng public other masters Universiti Utara Malaysia Adhikari, A., Derashid, C., & Zhang, H. (2006). Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence from Malaysia. Journal of Accounting and Public Policy, 25, 574-595. Ajzen, I. (1991). Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179-211. Alabede, J.O. (2012). 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Determinants Of Goods And Services Tax (Gst) Compliance Among Smes: An Exploratory Study In Klang Valley

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