Exploring factors affecting public acceptance towards tax Reform in Malaysia / Nur Erma Suryani Mohd Jamel ... [et al.]

Mohd Jamel, Nur Erma Suryani and Abd Hamid, Nadiah and Sanus, Soliha and Jaafar, Salmah and Ghazal, Noorlaila and Shamsuddin, Roszilah (2019) Exploring factors affecting public acceptance towards tax Reform in Malaysia / Nur Erma Suryani Mohd Jamel ... [et al.]. Insight Journal : International, Refereed, Open Access, Online Journal, 4 (17). pp. 194-210. ISSN 2600-8564

Abstract

Within three years, Malaysia has undergone two consumption tax reforms: Goods and Services Tax (GST) on the 1st of April 2015, and Sales and Services Tax (SST 2.0) on the 1st of September 2018. Although tax reform is important to revenue collection, public acceptance of the newly tax reform is crucial to ensure its success. Public acceptance may be affected by tax instrument employed by the new tax system. Reversal Theory was used as the underlying theory for the study. Thus, this study aims to explore factors that influence public acceptance towards tax reform in Malaysia. Semistructured interview sessions were conducted among lower and middle-income earners to obtain information on the extent of public acceptance of the consumption tax reform. From the interview sessions, three factors were identified namely monitoring roles by government agencies, effect of price of the good and tax awareness among the public. The findings are important for the government to take the initiative to improve the mechanism of the new tax reform in order to promote tax fairness among the public from different income levels. In addition, the findings are vital for the tax authority to improve their monitoring role and to rectify their administrative issues in order to efficiently implement tax reform in Malaysia.

Metadata

Item Type: Article
Creators:
CreatorsEmail / ID. Num
Mohd Jamel, Nur Erma SuryaniUNSPECIFIED
Abd Hamid, NadiahUNSPECIFIED
Sanus, SolihaUNSPECIFIED
Jaafar, SalmahUNSPECIFIED
Ghazal, NoorlailaUNSPECIFIED
Shamsuddin, RoszilahUNSPECIFIED
Contributors:
ContributionNameID Num. / Email
Chief EditorZainon, Assoc. Prof Dr. SaunahUNSPECIFIED
EditorRaja Ahmad, Assoc. Prof Dr. Raja AdzrinUNSPECIFIED
EditorSoo, Assoc. Prof. Dr. Carolyn Kum YokeUNSPECIFIED
EditorKadri, Assoc. Prof. Dr Mohd HalimUNSPECIFIED
EditorIsmail, Dr. NoriahUNSPECIFIED
EditorMohd Ariff Albakri, Associate Professor Dr. Intan SafinasUNSPECIFIED
EditorKhairani, Dr. Noor SufiawatiUNSPECIFIED
EditorOthman, Dr. Akmal AiniUNSPECIFIED
EditorIsmail, Dr. NorashikinUNSPECIFIED
EditorAhmad, Dr. Syahrul AhmarUNSPECIFIED
EditorMisman, Dr. Faridah NajunaUNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue
H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
Divisions: Universiti Teknologi MARA, Johor > Segamat Campus
Journal or Publication Title: Insight Journal : International, Refereed, Open Access, Online Journal
Journal: UiTM Journal > INSIGHT Journal (IJ)
ISSN: 2600-8564
Volume: 4
Number: 17
Page Range: pp. 194-210
Official URL: https://insightjournal.my/
Item ID: 41887
Related URLs:
Uncontrolled Keywords: Consumption tax reform; Good and service tax; Sales and service Tax 2.0; Public acceptance; UiTM Cawangan Johor
URI: http://ir.uitm.edu.my/id/eprint/41887

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