The Resource GST compliance and challenges for SMEs in Malaysia
GST compliance and challenges for SMEs in Malaysia
Resource Information
The item GST compliance and challenges for SMEs in Malaysia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item GST compliance and challenges for SMEs in Malaysia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Malaysia introduced GST in April 2015 to reduce its budget deficit. This study investigates how the introduction of GST impacts SME owners in the retail sector. The authors conducted semi-structured face-to-face interviews with owners of GST-registered SMEs within the context of the theory of reasoned action model. Findings reveal mixed results on the attitudes and perceptions of the interviewees. Compliance costs are proportionally higher among SMEs and these enterprises are often not adequately prepared to accommodate the new tax provision into their existing businesses. The study identifies the relationships among the factors that influence the intention and compliance behaviour of GST taxpayers
- Language
- eng
- Label
- GST compliance and challenges for SMEs in Malaysia
- Title
- GST compliance and challenges for SMEs in Malaysia
- Language
- eng
- Summary
- Malaysia introduced GST in April 2015 to reduce its budget deficit. This study investigates how the introduction of GST impacts SME owners in the retail sector. The authors conducted semi-structured face-to-face interviews with owners of GST-registered SMEs within the context of the theory of reasoned action model. Findings reveal mixed results on the attitudes and perceptions of the interviewees. Compliance costs are proportionally higher among SMEs and these enterprises are often not adequately prepared to accommodate the new tax provision into their existing businesses. The study identifies the relationships among the factors that influence the intention and compliance behaviour of GST taxpayers
- Citation source
- In: eJournal of Tax Research. - Sydney. - Vol. 15 (2017), no. 3 ; p. 457-489
- http://library.link/vocab/creatorName
-
- Mun Ching, Y
- Kasipillai, J
- Sarker, A
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- GST
- SME
- compliance burden
- Label
- GST compliance and challenges for SMEs in Malaysia
- Label
- GST compliance and challenges for SMEs in Malaysia
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/GST-compliance-and-challenges-for-SMEs-in/_zwcSjudDWs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/GST-compliance-and-challenges-for-SMEs-in/_zwcSjudDWs/">GST compliance and challenges for SMEs in Malaysia</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
