publication . Article . 2017

Post Implementation of Goods and Services Tax (GST) in Malaysia: Tax Agents’ Perceptions on Clients’ Compliance Behaviour and Tax Agents’ Roles in Promoting Compliance

Izlawanie Muhammad;
Open Access English
  • Published: 01 Jan 2017 Journal: SHS Web of Conferences (issn: 2261-2424, Copyright policy)
  • Publisher: EDP Sciences
Abstract
The Malaysian government introduced the Goods and Services Tax (GST) starting from 1 April 2015 to enhance the revenue collections and mitigate the transfer pricing manipulation. Tax agents play a significant role to help businesses to comply with GST law and regulations. After one year of GST implementation, it is vital to understand tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in influencing compliance. A total of 30 registered tax agents completed a survey questionnaire. The analysis shows that tax agents devote their time to provide advice to their clients on meeting their GST requirements, and recording and reporting of GST...
Subjects
free text keywords: Social Sciences, H, Business, Government, Transfer pricing, Perception, media_common.quotation_subject, media_common, Compromise, Revenue, Compliance behaviour, Tax reform, Accounting, business.industry, Goods and services
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publication . Article . 2017

Post Implementation of Goods and Services Tax (GST) in Malaysia: Tax Agents’ Perceptions on Clients’ Compliance Behaviour and Tax Agents’ Roles in Promoting Compliance

Izlawanie Muhammad;