From good and service tax (GST) to sales and service tax (SST) / Shamsinar Rahman...[et.al.]
Tax is compulsory levy made by the government as a means of raising revenue and to finance government operations. Tax in general makes up about 80 percent of government revenue. The Malaysian government tax system is seen to revert to sales and service tax (SST) as compared to good and service tax (...
| Main Authors: | , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi MARA Cawangan Pahang
2019
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/29456/ |
| _version_ | 1848807237575770112 |
|---|---|
| author | Rahman, Shamsinar Johari, Nurul Aina Abdul Manaff, Muhammad Izhuan Wan Mohamad, Wan Sumayyah Syahidah Ramli, Ramha Rozaili |
| author_facet | Rahman, Shamsinar Johari, Nurul Aina Abdul Manaff, Muhammad Izhuan Wan Mohamad, Wan Sumayyah Syahidah Ramli, Ramha Rozaili |
| author_sort | Rahman, Shamsinar |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Tax is compulsory levy made by the government as a means of raising revenue and to finance government operations. Tax in general makes up about 80 percent of government revenue. The Malaysian government tax system is seen to revert to sales and service tax (SST) as compared to good and service tax (GST). This strategy is seen as part of government tax reform program to enhance the efficiency and effectiveness of the taxation system in Malaysia. The abolishment of GST as one of the promises make by Pakatan Harapan (PH) government. SST is not a new tax system for Malaysia since it has been implemented since 1970s and it was replaced with GST in 2015 under Dato Seri Najib administration. Therefore, this paper aim to discuss on both tax system which GST and SST and its political implication. |
| first_indexed | 2025-11-14T22:39:38Z |
| format | Article |
| id | uitm-29456 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:39:38Z |
| publishDate | 2019 |
| publisher | Universiti Teknologi MARA Cawangan Pahang |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-294562020-10-09T05:05:55Z https://ir.uitm.edu.my/id/eprint/29456/ From good and service tax (GST) to sales and service tax (SST) / Shamsinar Rahman...[et.al.] gadingss Rahman, Shamsinar Johari, Nurul Aina Abdul Manaff, Muhammad Izhuan Wan Mohamad, Wan Sumayyah Syahidah Ramli, Ramha Rozaili Tax collection. Taxpayer compliance Tax incentives Malaysia Taxation of government property Tax is compulsory levy made by the government as a means of raising revenue and to finance government operations. Tax in general makes up about 80 percent of government revenue. The Malaysian government tax system is seen to revert to sales and service tax (SST) as compared to good and service tax (GST). This strategy is seen as part of government tax reform program to enhance the efficiency and effectiveness of the taxation system in Malaysia. The abolishment of GST as one of the promises make by Pakatan Harapan (PH) government. SST is not a new tax system for Malaysia since it has been implemented since 1970s and it was replaced with GST in 2015 under Dato Seri Najib administration. Therefore, this paper aim to discuss on both tax system which GST and SST and its political implication. Universiti Teknologi MARA Cawangan Pahang 2019 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29456/1/29456.pdf Rahman, Shamsinar and Johari, Nurul Aina and Abdul Manaff, Muhammad Izhuan and Wan Mohamad, Wan Sumayyah Syahidah and Ramli, Ramha Rozaili (2019) From good and service tax (GST) to sales and service tax (SST) / Shamsinar Rahman...[et.al.]. (2019) Gading Journal for the Social Sciences <https://ir.uitm.edu.my/view/publication/Gading_Journal_for_the_Social_Sciences.html>, 22 (00). pp. 176-181. ISSN 2600-7568 https://gadingssuitm.com/ |
| spellingShingle | Tax collection. Taxpayer compliance Tax incentives Malaysia Taxation of government property Rahman, Shamsinar Johari, Nurul Aina Abdul Manaff, Muhammad Izhuan Wan Mohamad, Wan Sumayyah Syahidah Ramli, Ramha Rozaili From good and service tax (GST) to sales and service tax (SST) / Shamsinar Rahman...[et.al.] |
| title | From good and service tax (GST) to sales and service tax (SST) / Shamsinar Rahman...[et.al.] |
| title_full | From good and service tax (GST) to sales and service tax (SST) / Shamsinar Rahman...[et.al.] |
| title_fullStr | From good and service tax (GST) to sales and service tax (SST) / Shamsinar Rahman...[et.al.] |
| title_full_unstemmed | From good and service tax (GST) to sales and service tax (SST) / Shamsinar Rahman...[et.al.] |
| title_short | From good and service tax (GST) to sales and service tax (SST) / Shamsinar Rahman...[et.al.] |
| title_sort | from good and service tax (gst) to sales and service tax (sst) / shamsinar rahman...[et.al.] |
| topic | Tax collection. Taxpayer compliance Tax incentives Malaysia Taxation of government property |
| url | https://ir.uitm.edu.my/id/eprint/29456/ https://ir.uitm.edu.my/id/eprint/29456/ |