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:
CreatorsEmail / ID. Num
Che Hashim, Amirul2012875544
Salleh, Nurul Syazwani2012691208
Contributors:
ContributionNameID Num. / Email
Thesis advisorMohd Zaid, Noor AzilaUNSPECIFIED
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
Item ID: 34086
Uncontrolled Keywords: Attitudes, subjective norms, perceived behavioral control and law enforcement
URI: http://ir.uitm.edu.my/id/eprint/34086

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