The impact of demographic factors and GST knowledge on GST compliance among Malaysian businesses

This study seeks to examine the impact of GST knowledge and its effectiveness towards GST compliance. Previous literature have established the importance of tax education in promoting voluntary compliance. Nevertheless, since the introduction of GST is new in Malaysia, it needs to be clearly communi...

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發表在:Advanced Science Letters
主要作者: 2-s2.0-85032205521
格式: Article
語言:English
出版: American Scientific Publishers 2017
在線閱讀:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85032205521&doi=10.1166%2fasl.2017.9554&partnerID=40&md5=aec9e9f7270ea0c77ae757948774cd52
id Hamid N.A.; Rusli R.H.M.; Dangi M.R.M.; Yahya M.; Noor R.M.
spelling Hamid N.A.; Rusli R.H.M.; Dangi M.R.M.; Yahya M.; Noor R.M.
2-s2.0-85032205521
The impact of demographic factors and GST knowledge on GST compliance among Malaysian businesses
2017
Advanced Science Letters
23
8
10.1166/asl.2017.9554
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85032205521&doi=10.1166%2fasl.2017.9554&partnerID=40&md5=aec9e9f7270ea0c77ae757948774cd52
This study seeks to examine the impact of GST knowledge and its effectiveness towards GST compliance. Previous literature have established the importance of tax education in promoting voluntary compliance. Nevertheless, since the introduction of GST is new in Malaysia, it needs to be clearly communicated and understood before the businesses can comply. In this study, 400 sets of questionnaires were distributed to selected companies to probe their understanding and knowledge about GST compliance in Malaysia. The results showed three variables, namel; educational level, cost of compliance and GST readiness significantly influenced GST compliance. With better understanding of GST, it will increase the companies’ level of confidence and improve their GST compliance. The GST regulatory requirements are mandatory, thus imposing huge burden and costs on businesses. The findings of this study lead to the practical business implications which can bring changes in organizational behaviour and improvement on their tax management. On the other hand, this study will trigger the tax authority to improve their GST education programs which will enhance the efficiency of their roles. © 2017 American Scientific Publishers. All rights reserved.
American Scientific Publishers
19366612
English
Article

author 2-s2.0-85032205521
spellingShingle 2-s2.0-85032205521
The impact of demographic factors and GST knowledge on GST compliance among Malaysian businesses
author_facet 2-s2.0-85032205521
author_sort 2-s2.0-85032205521
title The impact of demographic factors and GST knowledge on GST compliance among Malaysian businesses
title_short The impact of demographic factors and GST knowledge on GST compliance among Malaysian businesses
title_full The impact of demographic factors and GST knowledge on GST compliance among Malaysian businesses
title_fullStr The impact of demographic factors and GST knowledge on GST compliance among Malaysian businesses
title_full_unstemmed The impact of demographic factors and GST knowledge on GST compliance among Malaysian businesses
title_sort The impact of demographic factors and GST knowledge on GST compliance among Malaysian businesses
publishDate 2017
container_title Advanced Science Letters
container_volume 23
container_issue 8
doi_str_mv 10.1166/asl.2017.9554
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-85032205521&doi=10.1166%2fasl.2017.9554&partnerID=40&md5=aec9e9f7270ea0c77ae757948774cd52
description This study seeks to examine the impact of GST knowledge and its effectiveness towards GST compliance. Previous literature have established the importance of tax education in promoting voluntary compliance. Nevertheless, since the introduction of GST is new in Malaysia, it needs to be clearly communicated and understood before the businesses can comply. In this study, 400 sets of questionnaires were distributed to selected companies to probe their understanding and knowledge about GST compliance in Malaysia. The results showed three variables, namel; educational level, cost of compliance and GST readiness significantly influenced GST compliance. With better understanding of GST, it will increase the companies’ level of confidence and improve their GST compliance. The GST regulatory requirements are mandatory, thus imposing huge burden and costs on businesses. The findings of this study lead to the practical business implications which can bring changes in organizational behaviour and improvement on their tax management. On the other hand, this study will trigger the tax authority to improve their GST education programs which will enhance the efficiency of their roles. © 2017 American Scientific Publishers. All rights reserved.
publisher American Scientific Publishers
issn 19366612
language English
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