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The Perception of Taxpayers Toward Goods and Services Tax (GST) Implementation

This study was conducted to explore the relationship between local sales taxpayers', i.e. manufacturers', behavioral intention to comply with Goods and Service Tax (GST) in Kedah and Perlis. The manufacturers' behavioral intention was studied using Theory of Planned Behavior, consisti...

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主要作者: Nordiana, Ramli
格式: Thesis
語言:English
English
出版: 2012
主題:
HJ4771.6 Income Tax. Tax Returns.
在線閱讀:http://etd.uum.edu.my/3247/1/NORDIANA_RAMLI.pdf
http://etd.uum.edu.my/3247/3/NORDIANA_RAMLI.pdf
http://etd.uum.edu.my/3247/
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spelling my.uum.etd.32472016-04-20T07:00:22Z http://etd.uum.edu.my/3247/ The Perception of Taxpayers Toward Goods and Services Tax (GST) Implementation Nordiana, Ramli HJ4771.6 Income Tax. Tax Returns. This study was conducted to explore the relationship between local sales taxpayers', i.e. manufacturers', behavioral intention to comply with Goods and Service Tax (GST) in Kedah and Perlis. The manufacturers' behavioral intention was studied using Theory of Planned Behavior, consisting of variables such as attitudes, subjective norms, and perceived behavioral control. This study also added another variable i.e. law and enforcement. A total of 103 manufacturers participated in this study.Data collected and analyzed by using a multiple regression technique. Results of the study showed that only subjective norms and laws and enforcement affect behavioral intention to comply with local sales tax, while attitudes and perceived behavioral control did not affect behavioral intentions of local sales tax results. Variables in the study could explain 22% variance in behavioral intention. 2012-01 Thesis NonPeerReviewed text en http://etd.uum.edu.my/3247/1/NORDIANA_RAMLI.pdf text en http://etd.uum.edu.my/3247/3/NORDIANA_RAMLI.pdf Nordiana, Ramli (2012) The Perception of Taxpayers Toward Goods and Services Tax (GST) Implementation. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HJ4771.6 Income Tax. Tax Returns.
spellingShingle HJ4771.6 Income Tax. Tax Returns.
Nordiana, Ramli
The Perception of Taxpayers Toward Goods and Services Tax (GST) Implementation
description This study was conducted to explore the relationship between local sales taxpayers', i.e. manufacturers', behavioral intention to comply with Goods and Service Tax (GST) in Kedah and Perlis. The manufacturers' behavioral intention was studied using Theory of Planned Behavior, consisting of variables such as attitudes, subjective norms, and perceived behavioral control. This study also added another variable i.e. law and enforcement. A total of 103 manufacturers participated in this study.Data collected and analyzed by using a multiple regression technique. Results of the study showed that only subjective norms and laws and enforcement affect behavioral intention to comply with local sales tax, while attitudes and perceived behavioral control did not affect behavioral intentions of local sales tax results. Variables in the study could explain 22% variance in behavioral intention.
format Thesis
author Nordiana, Ramli
author_facet Nordiana, Ramli
author_sort Nordiana, Ramli
title The Perception of Taxpayers Toward Goods and Services Tax (GST) Implementation
title_short The Perception of Taxpayers Toward Goods and Services Tax (GST) Implementation
title_full The Perception of Taxpayers Toward Goods and Services Tax (GST) Implementation
title_fullStr The Perception of Taxpayers Toward Goods and Services Tax (GST) Implementation
title_full_unstemmed The Perception of Taxpayers Toward Goods and Services Tax (GST) Implementation
title_sort perception of taxpayers toward goods and services tax (gst) implementation
publishDate 2012
url http://etd.uum.edu.my/3247/1/NORDIANA_RAMLI.pdf
http://etd.uum.edu.my/3247/3/NORDIANA_RAMLI.pdf
http://etd.uum.edu.my/3247/
_version_ 1644276913265442816
score 13.149126

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