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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Main Author: Muhammad, Izlawanie
Format: Conference or Workshop Item
Language:English
Published: EDP Sciences 2017
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Online Access:http://repo.uum.edu.my/21056/1/shsconf_four2017%201%2010iii.pdf
http://repo.uum.edu.my/21056/
http://doi.org/10.1051/shsconf/20173411002
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spelling my.uum.repo.210562017-02-26T02:10:28Z http://repo.uum.edu.my/21056/ Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance Muhammad, Izlawanie HJ Public Finance 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 implementation, it is vital to understand tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in influencing compliance.A total of 30 registered tax agents completed a survey questionnaire. The analysis shows that tax agents devote their time to provide advice to their clients on meeting their GST requirements, and recording and reporting of GST transactions.Tax agents assert that clients pass on their GST responsibilities to tax agents to some extent.Tax agents also perceive that clients’ compliance level is low because clients occasionally submit GST03 after the deadline, compromise the accuracy of GST03 in order to get it done on time and intentionally make errors in their records.In terms of tax agents’ role in promoting compliance, the tax agents strongly agree that it is important for them to act as trusted advisors for their clients.After one year of GST implementation, this is the first study that explores tax agents’ perceptions on clients’ compliance and tax agents’ roles in promoting compliance.The findings benefit the Royal Malaysian Customs Department (RMCD) in assisting tax agents and the public for future compliance.Similar study should be adopted by countries that have recently implemented GST (for example, India) and it should be conducted to other GST players (i.e. taxpayers and RMCD officers) on annual basis to analyse the behavioural trends and identify weaknesses in GST administration. EDP Sciences 2017 Conference or Workshop Item PeerReviewed application/pdf en cc4_by http://repo.uum.edu.my/21056/1/shsconf_four2017%201%2010iii.pdf Muhammad, Izlawanie (2017) Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak. http://doi.org/10.1051/shsconf/20173411002 doi:10.1051/shsconf/20173411002
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
Muhammad, Izlawanie
Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance
description 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 implementation, it is vital to understand tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in influencing compliance.A total of 30 registered tax agents completed a survey questionnaire. The analysis shows that tax agents devote their time to provide advice to their clients on meeting their GST requirements, and recording and reporting of GST transactions.Tax agents assert that clients pass on their GST responsibilities to tax agents to some extent.Tax agents also perceive that clients’ compliance level is low because clients occasionally submit GST03 after the deadline, compromise the accuracy of GST03 in order to get it done on time and intentionally make errors in their records.In terms of tax agents’ role in promoting compliance, the tax agents strongly agree that it is important for them to act as trusted advisors for their clients.After one year of GST implementation, this is the first study that explores tax agents’ perceptions on clients’ compliance and tax agents’ roles in promoting compliance.The findings benefit the Royal Malaysian Customs Department (RMCD) in assisting tax agents and the public for future compliance.Similar study should be adopted by countries that have recently implemented GST (for example, India) and it should be conducted to other GST players (i.e. taxpayers and RMCD officers) on annual basis to analyse the behavioural trends and identify weaknesses in GST administration.
format Conference or Workshop Item
author Muhammad, Izlawanie
author_facet Muhammad, Izlawanie
author_sort Muhammad, Izlawanie
title Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance
title_short Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance
title_full Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance
title_fullStr Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance
title_full_unstemmed Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance
title_sort post implementation of goods and services tax (gst) in malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance
publisher EDP Sciences
publishDate 2017
url http://repo.uum.edu.my/21056/1/shsconf_four2017%201%2010iii.pdf
http://repo.uum.edu.my/21056/
http://doi.org/10.1051/shsconf/20173411002
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score 12.925488