GST compliance and challenges for SMEs in Malaysia

Yong Mun Ching; Jeyapalan Kasipillai; Ashutosh Sarker

GST compliance and challenges for SMEs in Malaysia

Yong Mun Ching, Jeyapalan Kasipillai, Ashutosh Sarker

Malaysia Sch of Business

Research output: Contribution to journal › Article › Research › peer-review

4 Citations (Scopus)

Abstract

Malaysia introduced GST in April 2015 to reduce its budget deficit. This study investigates how the introduction of GST impacts SME owners in the retail sector. We conducted semi-structured face-to-face interviews with owners of GST-registered SMEs within the context of the theory of reasoned action model. Findings reveal mixed results on the attitudes and perceptions of the interviewees. Compliance costs are proportionally higher among SMEs and these enterprises are often not adequately prepared to accommodate the new tax provision into their existing businesses. The study identifies the relationships among the factors that influence the intention and compliance behaviour of GST taxpayers.

Original language	English
Pages (from-to)	457-489
Number of pages	33
Journal	eJournal of Tax Research
Volume	15
Issue number	3
Publication status	Published - Dec 2017

Keywords

Goods and services tax
Qualitative study
Small and medium-sized enterprises
Tax compliance

Cite this

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GST compliance and challenges for SMEs in Malaysia

Abstract

Keywords

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