publication . Article . 2017

Taxpayers’ Competency Level in Governing Goods Services Tax (GST) Compliance: Malaysia Scenario

Hambali Siti Syaqilah; Kamaluddin Amrizah;
Open Access English
  • Published: 01 Jan 2017 Journal: SHS Web of Conferences (issn: 2261-2424, Copyright policy)
  • Publisher: EDP Sciences
Abstract
GST implementation in Malaysia in April 2015 is part of the tax reformation with the goal of having a more efficient and effective taxation system. A successful tax reformation requires a high acceptance from taxpayers. In order to aid in the acceptance of GST implementation, taxpayers need to have a good competency level reflected through proper knowledge and awareness of the GST system, also known as GST literacy. Thus, the main objective of this study is to assess the level of GST literacy of taxpayers. Secondly, the current study aims to identify the relationship between GST literacy level with the GST acceptance of the taxpayers. Questionnaires were distrib...
Subjects
free text keywords: Competency, GST implementation, GST literacy, GST acceptance, GST knowledge and GST awareness, Social Sciences, H
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