Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance

• Main Author: Muhammad, Izlawanie
• Format: Conference or Workshop Item
• Language: English
• Published: EDP Sciences 2017
• Subjects: HJ Public Finance
• 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

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...