The perception of taxpayers towards implementation of Goods and Services Tax (GST) : A case study in Selangor and Perak / Amirul Che Hashim and Nurul Syazwani Salleh

Che Hashim, Amirul and Salleh, Nurul Syazwani (2014) The perception of taxpayers towards implementation of Goods and Services Tax (GST) : A case study in Selangor and Perak / Amirul Che Hashim and Nurul Syazwani Salleh. Degree thesis, Universiti Teknologi MARA Cawangan Kelantan.

Abstract

The aim of this study is to investigate the perception of taxpayers towards the implementation of Goods and Services Tax (GST) in Malaysia: A case study in Selangor and Perak. Ninety respondents in Selangor and Perak participated in the study. The multiple regressions were employed to examine the relationship between attitudes, subjective norms, perceived behavioral control and law enforcement to comply with Goods and Services Tax (GST). Result showed that subjective norms, perceived behavioral control and law enforcement were significantly and positively related to the people’s perceptions except attitudes. The result for attitudes showed that attitudes are not significantly related with the perception of taxpayers towards the implementation of Goods and Services Tax (GST) in Malaysia

Metadata

Item Type:	Thesis (Degree)
Creators:	Creators Email / ID Num. Che Hashim, Amirul 2012875544 Salleh, Nurul Syazwani 2012691208
Contributors:	Contribution Name Email / ID Num. Thesis advisor Mohd Zaid, Noor Azila UNSPECIFIED
Subjects:	H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Tax incidence. Tax shifting. Tax equity. Tax planning
Divisions:	Universiti Teknologi MARA, Kelantan > Kota Bharu Campus > Faculty of Business and Management
Keywords:	Attitudes, subjective norms, perceived behavioral control and law enforcement
Date:	June 2014
URI:	https://ir.uitm.edu.my/id/eprint/34086