Determinants Of Goods And Services Tax (Gst) Compliance Among Smes: An Exploratory Study In Klang Valley

• Main Author: Intan Fairuz, Hasni
• Format: Thesis
• Language: English; English
• Published: 2018
• Subjects: HD60 Small Business.
• Online Access: http://etd.uum.edu.my/8169/

Tax is an opportunity for government to collect additional revenues needed in discharging its pressing obligations. Introduction of the Good and Service Tax (GST), to replace the Sales and Services Tax (SST) on 25 October 2013, took effect starting April 1st, 2015. Royal Malaysian Customs Department (RMCD) has been entrusted by the Ministry of Finance to manage all administration concerning GST. The current research was specifically conducted based on research objectives developed to determine the level of GST knowledge among small and medium enterprises (SMEs) in Klang Valley; and to examine the relationship between tax knowledge, tax attitude, complexity of the GST laws and GST compliance among SMEs in Klang Valley. This study examined the relationship between independents variables (IV) and dependent variable (DV) using a survey approach. Quantitative research design has been applied by distributing the questionnaires to the respondents and adopting the cross-sectional research design where the data collection was done at a single point in time. RMCD Wilayah Persekutuan Kuala Lumpur and RMCD Selangor were selected as the context as both RMCDs were located in Klang Valley area. The statistical results exposed that there is high level of GST knowledge among SMEs in Klang Valley and also there is significant relationship between tax knowledge, tax attitude and complexity of GST laws with GST compliance among SMEs taxpayers. Thus, one of the major contributions of this study was to assist the RMCD in developing its tax education system and tax audit judgments in GST by deploying certain indicators.