Exploring factors affecting public acceptance towards tax Reform in Malaysia / Nur Erma Suryani Mohd Jamel ... [et al.]

• Main Authors: Mohd Jamel, Nur Erma Suryani, Abd Hamid, Nadiah, Sanus, Soliha, Jaafar, Salmah, Ghazal, Noorlaila, Shamsuddin, Roszilah
• 格式: Article
• 语言: English
• 出版: UiTM Cawangan Johor 2019
• 主题: Revenue. Taxation. Internal revenue; Tax collection. Taxpayer compliance
• 在线阅读: http://ir.uitm.edu.my/id/eprint/41887/1/41887.pdf; http://ir.uitm.edu.my/id/eprint/41887/; https://insightjournal.my/

Within three years, Malaysia has undergone two consumption tax reforms: Goods and Services Tax (GST) on the 1st of April 2015, and Sales and Services Tax (SST 2.0) on the 1st of September 2018. Although tax reform is important to revenue collection, public acceptance of the newly tax reform is cruc...