Goods and services tax registrant's satisfaction on taxpayer access point system and its determinants

• المؤلف الرئيسي: Lee, Chai Peng
• التنسيق: أطروحة
• اللغة: English; English
• منشور في: 2018
• الموضوعات: HJ4771.6 Income Tax. Tax Returns.
• الوصول للمادة أونلاين: http://etd.uum.edu.my/8172/

Taxpayer Access Point (TAP) System being introduced to Malaysian by Royal Malaysian Customs Department (RMCD) on 1 June 2014 in conjunction with the implementation of the Goods and Services Tax (GST). Based on the data provided by RMCD, 98% of the total GST registrants used TAP System to submit thei...