An Explanatory Study on Goods and Services Tax (GST) Compliance in Malaysia: Price, Government Subsidies, and Income Inequality

Ling, Sim Choon; Azuddin, Bahari; Osman, Azlin Fazlina; Hanum, Hassan; Jin, Lim Yi; Sin, Kit Yeng; Muhammad, Safizal

doi:10.1166/asl.2016.6651

Cited by 2 publications

(2 citation statements)

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“…Taxpayers' willingness to abide by the law may be influenced by a number of factors, including their moral principles, the legal system in place, and other local contexts. Without resorting to enforcement action, tax compliance refers to a person's or another taxable entity's desire to operate in accordance with the letter of the tax law and administration (Ling et al, 2016). To minimize any misunderstandings about the implemented tax, taxpayers demand to be made aware of the advantages of paying taxes before doing so.…”

Section: Gst Compliancementioning

confidence: 99%

Examine the Effects of Goods and Services Tax (Gst) and Its Compliance: Reference to Sierra Leone

Kaira,

Conteh,

Hamza Conteh

2024

pijss

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This study analyzes the effects of (GST) and how it is being implemented in Sierra Leone. GST replaces previous taxes, including domestic sales tax, import sales tax, entertainment tax, hotel room tax, restaurant tax, food tax etc. The objectives of this study are to know the effect of GST on the Sierra Leone Economy, to know if GST implementation will lead to an increase in prices of goods and services; to assess GST compliance rate in Sierra Leone; and to know the reasons for GST implementation in Sierra Leone. The data collection method used both primary and secondary sources the study's participants were 89 employees of NRA and business owners in Sierra Leone 2021 to 2023. Questions were analyzed using SPSS in the form of descriptive analysis, chart, and correlation coefficient. The results showed that GST implementation has positive effects on Sierra Leone Economy. The introduction of GST is to boost revenue and promote economic growth in Sierra Leone. GST introduction in Sierra Leone has resulted in increased prices of goods and services. It is recommended that the NRA should provide tax education and awareness and provide availability and accessibility of technological infrastructure for GST implementation in the country.

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Section: Gst Compliancementioning

confidence: 99%

Examine the Effects of Goods and Services Tax (Gst) and Its Compliance: Reference to Sierra Leone

Kaira,

Conteh,

Hamza Conteh

2024

pijss

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“…Global research on public acceptance of indirect tax highlighted tax burden (Casal, Kogler, Mittone, & Kirchler, 2016;Juliannisa, 2018) attitude (Garg, Dhaliwal, & Aggarwal, 2018), satisfaction and knowledge (Kaur, 2018;Li, 2015) and tax administration credibility (Anushuya & Pal, 2014;Suresh & Maity, 2016;Olweny, 2022). A substantial number of local studies involving Ling, Osman, Arman Hadi, Muhammad Safizal, and Rana (2016) and Hassan et al (2016) have been performed to investigate the public perception and acceptance of indirect tax implementation. Most of the factors employed in local research on acceptance level towards indirect tax implementation denote burden, fairness, and public readiness.…”

Section: Introductionmentioning

confidence: 99%

Indirect Tax Policy Acceptance Model: From the Perspective of the Public in Malaysia

Hamid¹,

Jamel²,

Zawawi³

et al. 2023

R. Econ. and Finan.

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Given the strong rumour that the Goods and Services Tax (GST) may be re-introduced in Malaysia, Bernama (2022) reported that Malaysia is keen on reintroducing GST to expand its revenue base and carry the weight of public subsidies. Due to GST abolishment, Malaysia incurred an annual revenue loss of RM20 billion, shockingly, the reintroduction of SST contributed little to the government. Unfortunately, from the public's perspective, GST remains a very unpopular indirect tax reform due to its regressive nature, affecting both the poor and rich. Since the tax applies to every transaction regardless of the socioeconomic status of individuals, it places an undue burden, especially on poor households. The literature on the critical catalyst of the public acceptance of Malaysian indirect tax also lacks discussions on a specific public acceptance model for indirect tax policy implementation. This study, therefore, aims to bridge the gap by proposing an indirect tax acceptance model using the guiding principles of sound tax policy recommended by AICPA ( 2017). Using a quantitative approach, questionnaires were distributed to the B40, M40, and T20 household income earners throughout Malaysia. The results show that the guiding principles of the effectiveness of tax administrations, transparency and visibility, appropriate government revenue, neutrality, and simplicity are the variables that allow the assessment of public behaviour towards indirect tax. The findings can provide helpful feedback to relevant policymakers and tax authorities in designing a more acceptable indirect tax.

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An Explanatory Study on Goods and Services Tax (GST) Compliance in Malaysia: Price, Government Subsidies, and Income Inequality

Cited by 2 publications

References 0 publications

Examine the Effects of Goods and Services Tax (Gst) and Its Compliance: Reference to Sierra Leone

Examine the Effects of Goods and Services Tax (Gst) and Its Compliance: Reference to Sierra Leone

Indirect Tax Policy Acceptance Model: From the Perspective of the Public in Malaysia

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