Determinants of attitude toward proposed good and services tax among business communities in Malaysia

Goods and Services Tax (GST) is an indirect tax reform.The decision to implement GST was made on 1 April 2015.The Malaysian business communities are concerned that Goods and Service Tax (GST) would affect their business.In order to comply with the new system, GST, Malaysian citizen need to have a po...

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Main Authors: Bidin, Zainol, Marimuthu, Munusamy, Derashid, Chek, Md. Idris, Kamil, Ahmad, Norsiah
Format: Article
Language:English
Published: 2016
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Online Access:http://repo.uum.edu.my/20780/1/IRMM%206%20S8%202016%20193%20197.pdf
http://repo.uum.edu.my/20780/
https://www.econjournals.com/index.php/irmm/article/view/3931
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spelling my.uum.repo.207802017-01-31T01:10:12Z http://repo.uum.edu.my/20780/ Determinants of attitude toward proposed good and services tax among business communities in Malaysia Bidin, Zainol Marimuthu, Munusamy Derashid, Chek Md. Idris, Kamil Ahmad, Norsiah HJ Public Finance Goods and Services Tax (GST) is an indirect tax reform.The decision to implement GST was made on 1 April 2015.The Malaysian business communities are concerned that Goods and Service Tax (GST) would affect their business.In order to comply with the new system, GST, Malaysian citizen need to have a positive attitude toward the GST. The rational is that taxpayers need to be positive in attitude for voluntarily compliance.By determining what factors could possibly influence attitude towards GST by business community and consequently could improve the compliance rate indirectly.Thus, this study is attempts to identify the determinants of attitude towards the proposed GST implementation in Malaysia. A total of 521 usable questionnaires from business community in 2014 were analyzed using multiple regressions.The results revealed and supported that awareness; understanding, and preparedness were significantly in influencing the attitude towards proposed GST implementation in Malaysia among the business communities. Suggestions to the tax authority and limitation of the study were also discussed. 2016 Article PeerReviewed application/pdf en http://repo.uum.edu.my/20780/1/IRMM%206%20S8%202016%20193%20197.pdf Bidin, Zainol and Marimuthu, Munusamy and Derashid, Chek and Md. Idris, Kamil and Ahmad, Norsiah (2016) Determinants of attitude toward proposed good and services tax among business communities in Malaysia. International Review of Management and Marketing, 6 (S8). pp. 193-197. ISSN 2146-4405 https://www.econjournals.com/index.php/irmm/article/view/3931
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
Derashid, Chek
Md. Idris, Kamil
Ahmad, Norsiah
Determinants of attitude toward proposed good and services tax among business communities in Malaysia
description Goods and Services Tax (GST) is an indirect tax reform.The decision to implement GST was made on 1 April 2015.The Malaysian business communities are concerned that Goods and Service Tax (GST) would affect their business.In order to comply with the new system, GST, Malaysian citizen need to have a positive attitude toward the GST. The rational is that taxpayers need to be positive in attitude for voluntarily compliance.By determining what factors could possibly influence attitude towards GST by business community and consequently could improve the compliance rate indirectly.Thus, this study is attempts to identify the determinants of attitude towards the proposed GST implementation in Malaysia. A total of 521 usable questionnaires from business community in 2014 were analyzed using multiple regressions.The results revealed and supported that awareness; understanding, and preparedness were significantly in influencing the attitude towards proposed GST implementation in Malaysia among the business communities. Suggestions to the tax authority and limitation of the study were also discussed.
format Article
author Bidin, Zainol
Marimuthu, Munusamy
Derashid, Chek
Md. Idris, Kamil
Ahmad, Norsiah
author_facet Bidin, Zainol
Marimuthu, Munusamy
Derashid, Chek
Md. Idris, Kamil
Ahmad, Norsiah
author_sort Bidin, Zainol
title Determinants of attitude toward proposed good and services tax among business communities in Malaysia
title_short Determinants of attitude toward proposed good and services tax among business communities in Malaysia
title_full Determinants of attitude toward proposed good and services tax among business communities in Malaysia
title_fullStr Determinants of attitude toward proposed good and services tax among business communities in Malaysia
title_full_unstemmed Determinants of attitude toward proposed good and services tax among business communities in Malaysia
title_sort determinants of attitude toward proposed good and services tax among business communities in malaysia
publishDate 2016
url http://repo.uum.edu.my/20780/1/IRMM%206%20S8%202016%20193%20197.pdf
http://repo.uum.edu.my/20780/
https://www.econjournals.com/index.php/irmm/article/view/3931
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score 12.913726