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DC Field | Value | Language |
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dc.contributor.advisor | Salwa Hana Yussof, PhD | en_US |
dc.contributor.advisor | Khadijah Mohd Isa, PhD | en_US |
dc.contributor.author | Naailah Nutman | en_US |
dc.date.accessioned | 2020-12-04T07:07:48Z | - |
dc.date.available | 2020-12-04T07:07:48Z | - |
dc.date.issued | 2020 | - |
dc.identifier.uri | http://studentrepo.iium.edu.my/handle/123456789/10055 | - |
dc.description.abstract | 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. | en_US |
dc.language.iso | en | en_US |
dc.publisher | Kuala Lumpur : Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, 2020 | en_US |
dc.subject.lcsh | Value-added tax -- Law and legislation -- Malaysia | en_US |
dc.subject.lcsh | Sales tax -- Law and legislation -- Malaysia | en_US |
dc.subject.lcsh | Value-added tax -- Effect of taxation on -- Malaysia | en_US |
dc.title | The complexity of Malaysia's GST : experience of tax experts | en_US |
dc.type | Master Thesis | en_US |
dc.description.identity | t11100418259NaailahBintiNutman | en_US |
dc.description.identifier | Thesis : The complexity of Malaysia's GST : experience of tax experts /by Naailah binti Nutman | en_US |
dc.description.kulliyah | Kulliyyah of Economics and Management Sciences | en_US |
dc.description.programme | Master of Science (Accounting) | en_US |
dc.description.abstractarabic | تنفيذ ضريبة السلع لقد أثار تطبيق ضريبة السلع والخدمات (GST) في ماليزيا العديد من الردود من العديد من الأطراف المعنية عندما تم تطبيق الضريبة الجديدة في عام 2015 حتى تم إلغائها في عام 2018. وقد ذكر أن تعقيد ضريبة السلع والخدمات كجزء من أسباب مقاومتها وإلغائها. لذا، فإن فهم عوامل تعقيد ضريبة السلع والخدمات قد تكون قادرة على المساعدة في الحد من تعقيدها وتحسين تنفيذ الضرائب في المستقبل في ماليزيا. نفذت هذه الدراسة مقابلة شبه مقننة لدراسة تجربة خبراء الضرائب في العوامل والقضايا والتحديات والإجراءات المتخذة لتخفيف قضايا تعقيد ضريبة السلع والخدمات. وشملت الدراسة أيضًا فهم ما إذا كان تعقيد ضريبة السلع والخدمات جزءًا من سبب إلغاء ضريبة السلع والخدمات. لقد كشفت النتائج أن معظم العوامل والقضايا من ضريبة السلع والخدمات يمكن تخفيفها وحلها للحد من تعقيدها للشركات والسلطة الضريبية، وبالتالي يؤدي إلى زيادة الامتثال ضريبة السلع والخدمات. كما تبين أن تعقيد ضريبة السلع والخدمات هو السبب في إلغاء ضريبة السلع والخدمات وفقًا لآراء خبراء الضرائب. | en_US |
dc.description.callnumber | t KPG 3147 N11C 2020 | en_US |
dc.description.notes | Thesis (MSACC)--International Islamic University Malaysia, 2020. | en_US |
dc.description.physicaldescription | xii, 108 leaves : illustrations ; 30cm. | en_US |
item.openairetype | Master Thesis | - |
item.grantfulltext | open | - |
item.fulltext | With Fulltext | - |
item.languageiso639-1 | en | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.cerifentitytype | Publications | - |
Appears in Collections: | KENMS Thesis |
Files in This Item:
File | Description | Size | Format | |
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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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