Acceptance towards Goods and Services Tax (GST) among local business communities / Shahariah Asmuni, Sabariah Yusoff and Nur Syuhadah Mohd Ses.

• Main Authors: Asmuni, Shahariah, Yusoff, Sabariah, Mohd Ses, Nur Syuhadah
• Format: Article
• Language: English
• Published: Universiti Teknologi Mara Selangor 2017
• Subjects: Accounting. Bookkeeping; Tax accounting
• Online Access: http://ir.uitm.edu.my/id/eprint/32244/1/AJ_SHAHARIAH%20ASMUNI%20JEEIR%20B%2017.pdf; http://ir.uitm.edu.my/id/eprint/32244/; http://www.jeeir.com/v2/index.php/36-current/2017/vol-5-no-4-2017/175-acceptance-gst-local-business-malaysia

The Goods and Services Tax (GST) has been introduced in Malaysia to replace the Sales and Services Tax (SST) to improve the efficiency of indirect tax collection. However, its implementation has not been fully understood by business people. This research aims to examine the key factors that have co...