From good and service tax (GST) to sales and service tax (SST) / Shamsinar Rahman...[et.al.]

Rahman, Shamsinar and Johari, Nurul Aina and Abdul Manaff, Muhammad Izhuan and Wan Mohamad, Wan Sumayyah Syahidah and Ramli, Ramha Rozaili (2019) From good and service tax (GST) to sales and service tax (SST) / Shamsinar Rahman...[et.al.]. Gading Journal for the Social Sciences, 22 (00). pp. 176-181. ISSN 2600-7568

Abstract

Tax is compulsory levy made by the government as a means of raising revenue and to finance government operations. Tax in general makes up about 80 percent of government revenue. The Malaysian government tax system is seen to revert to sales and service tax (SST) as compared to good and service tax (GST). This strategy is seen as part of government tax reform program to enhance the efficiency and effectiveness of the taxation system in Malaysia. The abolishment of GST as one of the promises make by Pakatan Harapan (PH) government. SST is not a new tax system for Malaysia since it has been implemented since 1970s and it was replaced with GST in 2015 under Dato Seri Najib administration. Therefore, this paper aim to discuss on both tax system which GST and SST and its political implication.

Metadata

Item Type: Article
Creators:
CreatorsEmail / ID. Num
Rahman, Shamsinarshamsinar512@pahang.uitm.edu.my
Johari, Nurul Ainaainajohari@uitm.edu.my
Abdul Manaff, Muhammad Izhuancizzhuanmanaff@uitm.edu.my
Wan Mohamad, Wan Sumayyah Syahidahdwansumayyah@uitm.edu.my
Ramli, Ramha Rozailieramha@uitm.edu.my
Subjects: H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Tax incentives
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Tax incentives > Malaysia
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Taxation of government property
Divisions: Universiti Teknologi MARA, Pahang > Jengka Campus > UiTM Press Pahang
Journal or Publication Title: Gading Journal for the Social Sciences
Journal: UiTM Journal > Gading Journal for the Social Sciences
ISSN: 2600-7568
Volume: 22
Number: 00
Page Range: pp. 176-181
Item ID: 29456
Uncontrolled Keywords: Tax, sales and service tax (SST), good and service tax (GST)
URI: http://ir.uitm.edu.my/id/eprint/29456

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