Goods and Services Tax Revisited: Tax Compliance among the Malaysian Public, 2015–2018

Nawi, Hafizah Mat; Yahaya, Mohd Nor; Awang, Norlela; Kumar, Rajespari; Zulkefle, Wan Nur Shawatul Aswal

doi:10.6007/ijarafms/v10-i1/7179

Cited by 3 publications

(6 citation statements)

References 7 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Few studies have looked at how the implementation of a national retail consumption tax will affect inflation. Nawi et al, (2020) versa. They came to the conclusion that the implementation of goods and services tax increased the cost of goods and services while lowering household purchasing power.…”

Section: Impacts Of Gst On Sierra Leone's Economymentioning

confidence: 98%

“…But, as time goes on, consumption finally surpasses that of the initial course, leading to increased consumption and a larger capital stock (Gelardi, 2012). Nawi et al, (2020) investigated the effects of GST on national growth in ASEAN member nations using least squares dummy variable model. He added that seven of ASEAN's ten member countries had already implemented GST.…”

Section: Impacts Of Gst On Sierra Leone's Economymentioning

confidence: 99%

“…Tax compliance is the observance of tax rules and regulations by taxpayers, but the idea presupposes that taxpayers are willing to fulfill their obligations without being inspected, prosecuted, or in need of a warning or a consequence (Saraçoğlu et al, 2018). Tax compliance is taxpayers' willingness to abide by tax regulations, including tax computation, registration, disclosure, and payment, to create a stable National economy (Nawi et al, 2020). 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.…”

Section: Gst Compliancementioning

confidence: 99%

See 2 more Smart Citations

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

Kaira,

Conteh,

Hamza Conteh

2024

pijss

View full text Add to dashboard Cite

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.

show abstract

Section: Impacts Of Gst On Sierra Leone's Economymentioning

confidence: 98%

Section: Impacts Of Gst On Sierra Leone's Economymentioning

confidence: 99%

Section: Gst Compliancementioning

confidence: 99%

See 1 more Smart Citation

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

Kaira,

Conteh,

Hamza Conteh

2024

pijss

View full text Add to dashboard Cite

show abstract

“…Presumably, transparency and visibility occur with adequate knowledge of the paid tax amount (Afonso, 2016). Misconceived information instigated low public SST 2.0 acceptance despite details on social media involving the computation of indirect tax charges (Nawi, Yahaya, Cha, Kumar, & Zulkefle, 2020). It is deemed pivotal for the government to incorporate transparency and visibility in SST 2.0 to alleviate confusion among consumers (Azmi, Tarmuji, Abd Hamid, Rasit, & Rashid, 2020;Sanusi, Omar, Sanusi, & Noor, 2017).…”

Section: Transparency and Visibilitymentioning

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.

View full text Add to dashboard Cite

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.

show abstract

“…Tax-payers may be unwilling to pay tax because of two major factors as internal and external (Yeboah, & Andrew, 2020). Internal factor is the self-perception and judgment of tax payer compliance behaviour for being moral, right or acceptable (Nawi, Yahaya, Cha, Kumar, & Zulkefle, 2020). Peripheral factor is the tax payer' discernment of how he is treated by government, such as tax payment, return of public services and obligations of state decision (Torgler 2004).…”

Section: Literature Reviewmentioning

confidence: 99%

Assessment of the relationship between community services and taxpayers’ willingness to pay residential property tax in Lagos metropolis

Adepoju¹,

Ajayi²,

Kemiki³

2022

ETSJ

View full text Add to dashboard Cite

Property tax which is considered a suitable local source of revenue is facing serious threats as a result of the present state of Nigeria community services. This study therefore assessed the condition of community services in Lagos metropolis with the view to determining taxpayers’ willingness to pay (WTP) residential property tax. Primary data was used for the study. The data were sourced through the use of questionnaire administered to the users of the residential properties that have been assessed for rating purposes in the study area. 4026, questionnaires were administered to Residential property owners. While 2181(54.17%), were returned and analysed. The community service condition index (CSI), an index number that indicates the current condition of the services measured in relation to its ideal ‘Perfect’ condition, adopted from Australian Association of Higher Education facilities officers (2010) was used to rate the community service condition in the study area. The result revealed that there is direct relationship between improvement in the condition of community services and taxpayers’ willingness to pay residential property tax. The study concludes that Lagos state government has the potential to generate the largest share of its revenue from property tax, if judiciously spend the revenue for the provision and upgrading of the existing community services in the study area. The study therefore recommends that Lagos state government should declare state of emergency in the provision of community services, this will improve rental value of residential properties in the area, thus increases taxpayers’ willingness to pay residential property tax.

show abstract

Goods and Services Tax Revisited: Tax Compliance among the Malaysian Public, 2015–2018

Cited by 3 publications

References 7 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

Assessment of the relationship between community services and taxpayers’ willingness to pay residential property tax in Lagos metropolis

Contact Info

Product

Resources

About