Determinants of Attitude toward Proposed Good and Services Tax among Business Communities in Malaysia

Volume: 6 Number: 8 October 1, 2016
  • Zainol Bidin
  • Munusamy Marimuthu
  • Chek Derashid
  • Kamil Md Idris
  • Norsiah Ahmad
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Determinants of Attitude toward Proposed Good and Services Tax among Business Communities in Malaysia

Abstract

Goods and Services Tax (GST) is an indirect tax reform. The decision to implement GST was made on 1 April 2015. The Malaysian business communities are concerned that Goods and Service Tax (GST) would affect their business. In order to comply with the new system, GST, Malaysian citizen need to have a positive attitude toward the GST. The rational is that taxpayers need to be positive in attitude for voluntarily compliance. By determining what factors could possibly influence attitude towards GST by business community and consequently could improve the compliance rate indirectly. Thus, this study is attempts to identify the determinants of attitude towards the proposed GST implementation in Malaysia. A total of 521 usable questionnaires from business community in 2014 were analyzed using multiple regressions. The results revealed and supported that awareness; understanding, and preparedness were significantly in influencing the attitude towards proposed GST implementation in Malaysia among the business communities. Suggestions to the tax authority and limitation of the study were also discussed.

Keywords

Details

Primary Language

English

Subjects

-

Journal Section

-

Authors

Zainol Bidin This is me

Munusamy Marimuthu This is me

Chek Derashid This is me

Kamil Md Idris This is me

Norsiah Ahmad This is me

Publication Date

October 1, 2016

Submission Date

October 1, 2016

Acceptance Date

-

Published in Issue

Year 2016 Volume: 6 Number: 8

IZ

https://izlik.org/JA69SS77XK

Cite

RIS / Bibtex
APA
Bidin, Z., Marimuthu, M., Derashid, C., Idris, K. M., & Ahmad, N. (2016). Determinants of Attitude toward Proposed Good and Services Tax among Business Communities in Malaysia. International Review of Management and Marketing, 6(8), 193-197. https://izlik.org/JA69SS77XK
AMA
1.Bidin Z, Marimuthu M, Derashid C, Idris KM, Ahmad N. Determinants of Attitude toward Proposed Good and Services Tax among Business Communities in Malaysia. IRMM. 2016;6(8):193-197. https://izlik.org/JA69SS77XK
Chicago
Bidin, Zainol, Munusamy Marimuthu, Chek Derashid, Kamil Md Idris, and Norsiah Ahmad. 2016. “Determinants of Attitude Toward Proposed Good and Services Tax Among Business Communities in Malaysia”. International Review of Management and Marketing 6 (8): 193-97. https://izlik.org/JA69SS77XK.
EndNote
Bidin Z, Marimuthu M, Derashid C, Idris KM, Ahmad N (October 1, 2016) Determinants of Attitude toward Proposed Good and Services Tax among Business Communities in Malaysia. International Review of Management and Marketing 6 8 193–197.
IEEE
[1]Z. Bidin, M. Marimuthu, C. Derashid, K. M. Idris, and N. Ahmad, “Determinants of Attitude toward Proposed Good and Services Tax among Business Communities in Malaysia”, IRMM, vol. 6, no. 8, pp. 193–197, Oct. 2016, [Online]. Available: https://izlik.org/JA69SS77XK
ISNAD
Bidin, Zainol - Marimuthu, Munusamy - Derashid, Chek - Idris, Kamil Md - Ahmad, Norsiah. “Determinants of Attitude Toward Proposed Good and Services Tax Among Business Communities in Malaysia”. International Review of Management and Marketing 6/8 (October 1, 2016): 193-197. https://izlik.org/JA69SS77XK.
JAMA
1.Bidin Z, Marimuthu M, Derashid C, Idris KM, Ahmad N. Determinants of Attitude toward Proposed Good and Services Tax among Business Communities in Malaysia. IRMM. 2016;6:193–197.
MLA
Bidin, Zainol, et al. “Determinants of Attitude Toward Proposed Good and Services Tax Among Business Communities in Malaysia”. International Review of Management and Marketing, vol. 6, no. 8, Oct. 2016, pp. 193-7, https://izlik.org/JA69SS77XK.
Vancouver
1.Zainol Bidin, Munusamy Marimuthu, Chek Derashid, Kamil Md Idris, Norsiah Ahmad. Determinants of Attitude toward Proposed Good and Services Tax among Business Communities in Malaysia. IRMM [Internet]. 2016 Oct. 1;6(8):193-7. Available from: https://izlik.org/JA69SS77XK