The present study investigates whether tax knowledge influences the level of intention of individual taxpayers to use E-filing after four years of its implementation (2006 to 2009)

Various parties including academics, professionals and the society (the potential GST payers) are arguing about the introduction of GST in Malaysia. Goods and Services Tax (GST) or Value Added Tax (VAT) is a consumption tax imposed on the sale of goods and services. The Malaysian government introduce this potential tax mechanism, in order to increase the existing tax bracket and replacing the long-implemented service and sales taxes. With the introduction of GST, the Malaysian government felt it would provide them with the prospect to reduce the rates of individual and corporate income tax. However, do all companies particularly small and medium enterprises (Companies) ready to adopt the systems efficiently? If they could adopt the system, how much their compliance costs involved such as developing new software, human resource training and accounting systems? The objective of this paper is to obtain companies’ compliance costs and its elements and to provide suggestions to the tax authority what are the essential of companies to minimize their compliance costs. The data was collected through questionnaire from various enterprises throughout Malaysia. This paper is expected to suggest a proposal to the relevant authorities on the impacts on those companies. The government should also provide some special tax incentives to compensate the initial compliance cost incurred by small enterprises in particular so that they are not burdened by the newly implemented GST

Taxation is one of the most important instruments in generating revenue for a country. History has shown that many countries develop based on tax revenue. Tax-based spending, also known as Goods and Services Tax (GST) or Value Added Tax (VAT) is a consumerism tax posed upon sales of goods and services. It is a potential tax instrument introduced by the Malaysian government in order to broaden and increase tax collection. The implementation of GST in Malaysia is a unique case in which it will replace service and sales taxes. The introduction of GST has had people from all walks of life, from academicians, professionals to the people (taxpayers), debating about the effect of increasing price and decreasing sales and services tax. The Malaysian government expects the GST to minimise individual and corporate tax rates in order to reduce tax liabilities in both entities. Small and medium enterprises (SMEs) are among the focal point of discussion related to the compliance cost of GST. The compliance cost of SMEs is expected to increase as soon as GST is implemented. As the profit of SMEs is relatively low, would they be able to adopt the initial compliance costs of GST efficiently at the time of its implementation? If the SMEs are receptive towards GST, how much are the compliance costs through new development of software system, training of human resources and new accounting system? The International Monetary Fund (IMF) believed that the Malaysian tax system could be enhanced (increased tax collection) by introducing GST. There are two main objectives of this study; first is to identify the compliance costs of SMEs in fulfilling their tax obligations; and second to investigate the expected costs and readiness of these companies in the implementation of GST. In achieving these two objectives, the data were collected from SMEs by using structured questionnaires. This study is significant as it estimates the compliance costs among SMEs as well as outlining recommendations and suggestions to tax administrators so that they could consider the tax liability and compliance cost in their daily operation.

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Numerous prior studies claimed that social enterprises had a beneficial effect (social impact) on addressing society's social problems. However, there is little evidence to support that statement. How well is this enterprise able to give an impact on solving social problems? Does it have any indicators that can prove the validity of its social impact? Therefore, this study aims to explore the literature review on social enterprise and their social impact, as well as to identify a few measurements to assess the social impact. Hence, the writing of this article was conducted based on reviewing the published literature including articles and journals which are relevant to the topic that can be accessed through online databases. Scopus, Science Direct and Google Scholar have been used for searching the articles needed. The search terms include "social enterprise" OR "social business" OR "social entrepreneurship" AND "Social impact" OR "measuring impact" OR "social impact measurement". This conceptual paper was motivated to get a deeper understanding of the social impact measurement employed by social enterprises. From the discussion, we have clearly defined the definition of social impact from different perspectives, including the importance of measuring the social impact among social enterprises has also been discussed briefly. Reviewed articles revealed that there is a wide range of methods for measuring social impact but in this article, we are focusing on three approaches only there are: balanced scorecard (BSC), social return on investment (SROI), and cost-benefit analysis (CBA) in this paper. This study summarises that measuring the social impact is becoming an essential determination for social enterprises as the key indicators of their performance to the communities or to the potential investors or funders. The study also suggests recommending further study of the social impact measurements that need to be discussed in depth and detail. This study's hope can attract more academicians to stimulate more research on this topic, specifically in measuring methods from Malaysia's perspective. The implication of this study forms a clear understanding of the social impact and a few of the measurements that can be used in measuring the impact of social enterprise.