Understanding and probable area of difficulty of tax agents towards the proposed Goods and Service Tax in Malaysia

Malaysian Government wanted to replace the Sales and Service Tax with Goods and Service Tax (GST) by 2015. The government would only introduce once everyone understand and familiar with the tax. This study is aimed to explore the perception of tax agents towards the proposed GST.Two constructs namel...

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Main Authors: Bidin, Zainol, Marimuthu, Munusamy, Othman, Mohd Zainudin
Format: Conference or Workshop Item
Language:English
Published: 2014
Subjects:
Online Access:http://repo.uum.edu.my/14681/1/K7.pdf
http://repo.uum.edu.my/14681/
http://www.kmice.cms.net.my/kmice2014/intro.asp
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spelling my.uum.repo.146812016-05-12T01:11:24Z http://repo.uum.edu.my/14681/ Understanding and probable area of difficulty of tax agents towards the proposed Goods and Service Tax in Malaysia Bidin, Zainol Marimuthu, Munusamy Othman, Mohd Zainudin HJ Public Finance Malaysian Government wanted to replace the Sales and Service Tax with Goods and Service Tax (GST) by 2015. The government would only introduce once everyone understand and familiar with the tax. This study is aimed to explore the perception of tax agents towards the proposed GST.Two constructs namely understanding and probable area of difficulty were used to measure the GST perceptions. A survey was carried out to acquire the data from 1,200 tax agent throughout Malaysia. A total of 155 questionnaires were used to analyze using descriptive statistics. Test of reliability and validity were also done on the two constructs.The result indicated that tax agents in Malaysia have good understanding towards the Government intention to introduce GST.Respondents also indicated that the most prominent probable area of difficulties in GST was the understanding or knowledge of GST.All the items in the two constructs have mean score of above 3.00.Both the cronbach alpha value and KMO value have more than 0.800 for all the two constructs.The findings suggest that the attitude, awareness,understanding and preparedness of tax agents are positive towards the implementation of GST in Malaysia. This study provides important and valuable inputs for the Government to implement strategic plan to enhance the level of understanding to taxpayers so that GST can be introduced without obstacles. 2014 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/14681/1/K7.pdf Bidin, Zainol and Marimuthu, Munusamy and Othman, Mohd Zainudin (2014) Understanding and probable area of difficulty of tax agents towards the proposed Goods and Service Tax in Malaysia. In: Knowledge Management International Conference 2014 (KMICe2014), 12-15 August 2014, Langkawi, Malaysia. http://www.kmice.cms.net.my/kmice2014/intro.asp
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Bidin, Zainol
Marimuthu, Munusamy
Othman, Mohd Zainudin
Understanding and probable area of difficulty of tax agents towards the proposed Goods and Service Tax in Malaysia
description Malaysian Government wanted to replace the Sales and Service Tax with Goods and Service Tax (GST) by 2015. The government would only introduce once everyone understand and familiar with the tax. This study is aimed to explore the perception of tax agents towards the proposed GST.Two constructs namely understanding and probable area of difficulty were used to measure the GST perceptions. A survey was carried out to acquire the data from 1,200 tax agent throughout Malaysia. A total of 155 questionnaires were used to analyze using descriptive statistics. Test of reliability and validity were also done on the two constructs.The result indicated that tax agents in Malaysia have good understanding towards the Government intention to introduce GST.Respondents also indicated that the most prominent probable area of difficulties in GST was the understanding or knowledge of GST.All the items in the two constructs have mean score of above 3.00.Both the cronbach alpha value and KMO value have more than 0.800 for all the two constructs.The findings suggest that the attitude, awareness,understanding and preparedness of tax agents are positive towards the implementation of GST in Malaysia. This study provides important and valuable inputs for the Government to implement strategic plan to enhance the level of understanding to taxpayers so that GST can be introduced without obstacles.
format Conference or Workshop Item
author Bidin, Zainol
Marimuthu, Munusamy
Othman, Mohd Zainudin
author_facet Bidin, Zainol
Marimuthu, Munusamy
Othman, Mohd Zainudin
author_sort Bidin, Zainol
title Understanding and probable area of difficulty of tax agents towards the proposed Goods and Service Tax in Malaysia
title_short Understanding and probable area of difficulty of tax agents towards the proposed Goods and Service Tax in Malaysia
title_full Understanding and probable area of difficulty of tax agents towards the proposed Goods and Service Tax in Malaysia
title_fullStr Understanding and probable area of difficulty of tax agents towards the proposed Goods and Service Tax in Malaysia
title_full_unstemmed Understanding and probable area of difficulty of tax agents towards the proposed Goods and Service Tax in Malaysia
title_sort understanding and probable area of difficulty of tax agents towards the proposed goods and service tax in malaysia
publishDate 2014
url http://repo.uum.edu.my/14681/1/K7.pdf
http://repo.uum.edu.my/14681/
http://www.kmice.cms.net.my/kmice2014/intro.asp
_version_ 1644281519248769024
score 12.913726