Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance
The Malaysian government introduced the Goods and Services Tax (GST) starting from 1 April 2015 to enhance the revenue collections and mitigate the transfer pricing manipulation.Tax agents play a significant role to help businesses to comply with GST law and regulations. After one year of GST imple...
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