The readiness of Small and Medium Enterprises (SME) in Malaysia for implementing Goods and Services Tax (GST)
A new taxation system – Goods and Services Tax (GST) has been introduced by the Malaysian government in order to diversify its revenue base. The Royal Malaysian Custom Department (RMCD) which is appointed to collect this revenue is strengthening its capacity. This paper studies the relationship betw...
| Published in: | Pertanika Journal of Social Sciences and Humanities |
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| Main Author: | |
| Format: | Article |
| Language: | English |
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Universiti Putra Malaysia
2017
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057159821&partnerID=40&md5=9107044ed5ed7196af8beb77325cbdaa |
| Summary: | A new taxation system – Goods and Services Tax (GST) has been introduced by the Malaysian government in order to diversify its revenue base. The Royal Malaysian Custom Department (RMCD) which is appointed to collect this revenue is strengthening its capacity. This paper studies the relationship between competency and governance towards GST readiness among 45 owners of a single brand petrol stations in Malaysia. The Theory of Organisational Readiness for Change along with a regression analysis suggested competency and governance of the petrol station owners had a positive significant relationship towards GST readiness. © Universiti Putra Malaysia Press. |
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| ISSN: | 01287702 |