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
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 re...
| Main Authors: | , |
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| Format: | Thesis |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/34086/ |
| _version_ | 1848808455560757248 |
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| author | Che Hashim, Amirul Salleh, Nurul Syazwani |
| author_facet | Che Hashim, Amirul Salleh, Nurul Syazwani |
| author_sort | Che Hashim, Amirul |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | 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 |
| first_indexed | 2025-11-14T22:58:59Z |
| format | Thesis |
| id | uitm-34086 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:58:59Z |
| publishDate | 2014 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-340862020-08-26T06:05:31Z https://ir.uitm.edu.my/id/eprint/34086/ 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 Salleh, Nurul Syazwani Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance Tax incidence. Tax shifting. Tax equity. Tax planning 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 2014-06 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/34086/1/34086.pdf 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. (2014) Degree thesis, thesis, Universiti Teknologi MARA Cawangan Kelantan. <http://terminalib.uitm.edu.my/34086.pdf> |
| spellingShingle | Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance Tax incidence. Tax shifting. Tax equity. Tax planning Che Hashim, Amirul Salleh, Nurul Syazwani 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 |
| title | 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 |
| title_full | 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 |
| title_fullStr | 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 |
| title_full_unstemmed | 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 |
| title_short | 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 |
| title_sort | 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 |
| topic | Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance Tax incidence. Tax shifting. Tax equity. Tax planning |
| url | https://ir.uitm.edu.my/id/eprint/34086/ |