A proposed gst compliance model of gst registered person in Malaysia

• Main Authors: Liang, A. H., Alifiah, M. N., Chen, L. E.
• Format: Article
• Published: Blue Eyes Intelligence Engineering and Sciences Publication 2019
• Subjects: HF Commerce
• Online Access: http://eprints.utm.my/id/eprint/88908/; https://www-scopus-com.ezproxy.utm.my/record/display.uri?eid=2-s2.0-85067931447&origin=resultslist&sort=plf-f&src=s&st1=

This paper attempts to identify the determinant factors that may influence the tax compliance behaviour of Goods and Service Tax (GST) registered persons in Malaysia. Revenue from broad based indirect taxation of consumption plays an important role in the Malaysian economy. The issue of GST compliance, such as over claiming of input tax and under declaring of output tax by the registered persons motivated this study. Thus, this study attempts to propose a conceptual framework for GST compliance behaviour by integrating economic factors such as tax system structure of GST, tax rate, audit, penalty and compound/fine, and psychological and sociological factors, including attitude towards GST and GST knowledge.