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Title: | The complexity of Malaysia's GST : experience of tax experts | Authors: | Naailah Nutman | Supervisor: | Salwa Hana Yussof, PhD Khadijah Mohd Isa, PhD |
Subject: | Value-added tax -- Law and legislation -- Malaysia Sales tax -- Law and legislation -- Malaysia Value-added tax -- Effect of taxation on -- Malaysia |
Year: | 2020 | Publisher: | Kuala Lumpur : Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, 2020 | Abstract in English: | The Goods and Services Tax (GST) implementation in Malaysia had raised various responses from many parties involved when the new tax was introduced in 2015 until its abolishment in 2018. GST complexity has been stated as part of the reasons of its resistance and abolishment. The understanding on and the factors of GST complexity might be able to assist in reducing its complexity and improving future tax implementation in Malaysia. This study implemented semi-structured interview approach to study the experience of tax experts on the factors, issues and challenges, actions taken to mitigate the issues of GST complexity. The study also included the understanding of whether GST complexity was part of the reason for the GST abolishment. The findings revealed that most factors and issues of GST can be mitigated and resolved to reduce its complexity for businesses and tax authority, thus increasing GST compliance. GST complexity has also been revealed to not be the reason of GST abolishment according to tax experts’ opinions. | Call Number: | t KPG 3147 N11C 2020 | Kullliyah: | Kulliyyah of Economics and Management Sciences | Programme: | Master of Science (Accounting) | URI: | http://studentrepo.iium.edu.my/handle/123456789/10055 |
Appears in Collections: | KENMS Thesis |
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t11100418259NaailahBintiNutman_24.pdf | 24 pages file | 276.19 kB | Adobe PDF | View/Open |
t11100418259NaailahBintiNutman_SEC.pdf Restricted Access | Full text secured file | 644.26 kB | Adobe PDF | View/Open Request a copy |
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