Retailers' behavioral factors towards Goods and Services Tax (GST) compliance: sociological and psychological approach study / Norhasliza Zainan ... [et al.]

• Main Authors: Zainan, Norhasliza, Md Noor, Rohaya, Omar, Normah, Abd Aziz, Roszainun, Sanusi, Soliha
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2017
• Subjects: Consumers. Consumer demand. Consumption; Environmental policy and economic development. Sustainable development. Environmental management
• Online Access: http://ir.uitm.edu.my/id/eprint/30261/1/30261.pdf; http://ir.uitm.edu.my/id/eprint/30261/

The study attempts to investigate the relationship of goods and services tax (GST) compliance among retailers in Malaysia during the initial stage of GST implementation in Malaysia. Using the sociological and psychological approach, a total of 500 survey questionnaires were distributed during GST wo...