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...

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Published in:Pertanika Journal of Social Sciences and Humanities
Main Author: Sanusi S.; Noor R.M.; Omar N.; Sanusi Z.M.; Alias A.
Format: Article
Language:English
Published: Universiti Putra Malaysia 2017
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057159821&partnerID=40&md5=9107044ed5ed7196af8beb77325cbdaa
id 2-s2.0-85057159821
spelling 2-s2.0-85057159821
Sanusi S.; Noor R.M.; Omar N.; Sanusi Z.M.; Alias A.
The readiness of Small and Medium Enterprises (SME) in Malaysia for implementing Goods and Services Tax (GST)
2017
Pertanika Journal of Social Sciences and Humanities
25
S

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057159821&partnerID=40&md5=9107044ed5ed7196af8beb77325cbdaa
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.
Universiti Putra Malaysia
01287702
English
Article

author Sanusi S.; Noor R.M.; Omar N.; Sanusi Z.M.; Alias A.
spellingShingle Sanusi S.; Noor R.M.; Omar N.; Sanusi Z.M.; Alias A.
The readiness of Small and Medium Enterprises (SME) in Malaysia for implementing Goods and Services Tax (GST)
author_facet Sanusi S.; Noor R.M.; Omar N.; Sanusi Z.M.; Alias A.
author_sort Sanusi S.; Noor R.M.; Omar N.; Sanusi Z.M.; Alias A.
title The readiness of Small and Medium Enterprises (SME) in Malaysia for implementing Goods and Services Tax (GST)
title_short The readiness of Small and Medium Enterprises (SME) in Malaysia for implementing Goods and Services Tax (GST)
title_full The readiness of Small and Medium Enterprises (SME) in Malaysia for implementing Goods and Services Tax (GST)
title_fullStr The readiness of Small and Medium Enterprises (SME) in Malaysia for implementing Goods and Services Tax (GST)
title_full_unstemmed The readiness of Small and Medium Enterprises (SME) in Malaysia for implementing Goods and Services Tax (GST)
title_sort The readiness of Small and Medium Enterprises (SME) in Malaysia for implementing Goods and Services Tax (GST)
publishDate 2017
container_title Pertanika Journal of Social Sciences and Humanities
container_volume 25
container_issue S
doi_str_mv
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057159821&partnerID=40&md5=9107044ed5ed7196af8beb77325cbdaa
description 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.
publisher Universiti Putra Malaysia
issn 01287702
language English
format Article
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collection Scopus
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