The effect of attitude and understanding towards goods and service tax satisfaction among business community in Malaysia

The Malaysian business communities especially the owners/managers of manufacturing companies in Malaysia are concerned that Goods and Service Tax (GST) would adversely affect their business. The decision to implement GST was made by the government after the tax review panel for GST received numerous...

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Main Authors: Abdul Aziz, Saliza, Bidin, Zainol, Marimuthu, Munusamy
Format: Article
Published: American Scientific Publishers 2017
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Online Access:http://repo.uum.edu.my/26622/
http://doi.org/10.1166/asl.2017.7671
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spelling my.uum.repo.266222019-12-02T07:49:03Z http://repo.uum.edu.my/26622/ The effect of attitude and understanding towards goods and service tax satisfaction among business community in Malaysia Abdul Aziz, Saliza Bidin, Zainol Marimuthu, Munusamy HF5601 Accounting The Malaysian business communities especially the owners/managers of manufacturing companies in Malaysia are concerned that Goods and Service Tax (GST) would adversely affect their business. The decision to implement GST was made by the government after the tax review panel for GST received numerous feedbacks from the public and business community appealing for an extension of time in implementing GST. The desire state is that taxpayers need to be positive in attitude and well understand of what GST is about for voluntarily compliance. As such gaps exist between the desired state and the actual state with regards to acceptance/satisfaction of GST in this country by business community could improve the compliance rate indirectly. The main objective of this study is to gain understanding on the gaps existed in achieving the satisfaction among the Malaysian business communities. In seeking for the imperative answers, this research is design for the following objectives (1) to identify the level of attitude and understanding toward GST implementation satisfaction; and (2) to determine the relationship between attitude and understanding with satisfaction towards GST implementation in Malaysia. Via the Regression method, it is revealed and supported that attitude and understanding are the significant paths in influencing the satisfaction towards GST implementation in Malaysia among the business communities. American Scientific Publishers 2017 Article PeerReviewed Abdul Aziz, Saliza and Bidin, Zainol and Marimuthu, Munusamy (2017) The effect of attitude and understanding towards goods and service tax satisfaction among business community in Malaysia. Advanced Science Letters, 23 (4). pp. 3120-3123. ISSN 1936-6612 http://doi.org/10.1166/asl.2017.7671 doi:10.1166/asl.2017.7671
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Abdul Aziz, Saliza
Bidin, Zainol
Marimuthu, Munusamy
The effect of attitude and understanding towards goods and service tax satisfaction among business community in Malaysia
description The Malaysian business communities especially the owners/managers of manufacturing companies in Malaysia are concerned that Goods and Service Tax (GST) would adversely affect their business. The decision to implement GST was made by the government after the tax review panel for GST received numerous feedbacks from the public and business community appealing for an extension of time in implementing GST. The desire state is that taxpayers need to be positive in attitude and well understand of what GST is about for voluntarily compliance. As such gaps exist between the desired state and the actual state with regards to acceptance/satisfaction of GST in this country by business community could improve the compliance rate indirectly. The main objective of this study is to gain understanding on the gaps existed in achieving the satisfaction among the Malaysian business communities. In seeking for the imperative answers, this research is design for the following objectives (1) to identify the level of attitude and understanding toward GST implementation satisfaction; and (2) to determine the relationship between attitude and understanding with satisfaction towards GST implementation in Malaysia. Via the Regression method, it is revealed and supported that attitude and understanding are the significant paths in influencing the satisfaction towards GST implementation in Malaysia among the business communities.
format Article
author Abdul Aziz, Saliza
Bidin, Zainol
Marimuthu, Munusamy
author_facet Abdul Aziz, Saliza
Bidin, Zainol
Marimuthu, Munusamy
author_sort Abdul Aziz, Saliza
title The effect of attitude and understanding towards goods and service tax satisfaction among business community in Malaysia
title_short The effect of attitude and understanding towards goods and service tax satisfaction among business community in Malaysia
title_full The effect of attitude and understanding towards goods and service tax satisfaction among business community in Malaysia
title_fullStr The effect of attitude and understanding towards goods and service tax satisfaction among business community in Malaysia
title_full_unstemmed The effect of attitude and understanding towards goods and service tax satisfaction among business community in Malaysia
title_sort effect of attitude and understanding towards goods and service tax satisfaction among business community in malaysia
publisher American Scientific Publishers
publishDate 2017
url http://repo.uum.edu.my/26622/
http://doi.org/10.1166/asl.2017.7671
_version_ 1651870669420363776
score 13.144533