Information Technology Sophistication and Goods and Services Tax in Malaysia

Mansor, Nor Hafizah Abd; Mohamed, Intan Salwani; Lai, Ming Ling; Kasim, Nawal

doi:10.1016/s2212-5671(16)00003-4

Cited by 6 publications

(4 citation statements)

References 16 publications

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“…3.1 Firm's information system management capability (FISMC) and firms' competitive performance (FCP) Researchers define firm's information management systems as sets of procedures and methods for collecting, storing, planning and presenting information required to support business-related decision-making to achieve optimum business performance and long-term Enterprise information system management sustainability (Cox and Good, 1967;Azad and Sharifi, 2012;Chatzipanagiotou et al, 2008;Mansor et al, 2016). In the face of a pandemic, firms should adapt to the current business environment through optimize their IT-driven information systems capability (Kristinae et al, 2020;Novitasari et al, 2020;Priyono et al, 2020).…”

Section: Developing Hypotheses and Conceptual Frameworkmentioning

confidence: 99%

Role of enterprise information system management in enhancing firms competitive performance towards achieving SDGs during and after COVID-19 pandemic

Rahman

Hossain

Chowdhury

et al. 2021

JEIM

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PurposeThis study aims to investigate the impact of firms' information system management capabilities on competitive performance for achieving sustainable development goals (SDGs). It also examines the moderating effects of multi-sensory stimuli capability on firms' competitive performance.Design/methodology/approachDrawing upon the resource base and dynamic capability view as the overarching theoretical framework, this research conducted an empirical study among manufacturing and services enterprise employees. This study applied multiple cross-sectional surveys for data collection. A total of 241 usable data were obtained and explained through structural equation modelling (SEM).FindingsThe statistical results explore that variables under their respective direct relationship are positively and significantly influence. Interestingly, firms information system management capability has a relatively large magnitude of positive and direct effects on the competitive performance of firms' that complement on achieving firms SDGs and coping with the COVID-19 pandemic. In addition, the multisensory stimulus capability of service firms positively moderates (amplifies) the relationship between marketing information system management capability and competitive performance.Practical implicationsThe proposed research model provides insights into the utilisation of firms information system management capability to achieve competitive performance in their relevant industry. In addition, it deepens the understanding of the contingency effect of using multisensory stimulus capability of firms on competitive performance.Originality/valueTo the best of the authors' knowledge, drawing on the resource-based theory and dynamic capability theory, this study is the first to assess and examine the influence of firms information system management capability on the competitive performance of firms by considering the moderating variables (i.e. multisensory stimulus capability) in context to COVID-19 pandemic by considering the scope of SDGs.

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Section: Developing Hypotheses and Conceptual Frameworkmentioning

confidence: 99%

Role of enterprise information system management in enhancing firms competitive performance towards achieving SDGs during and after COVID-19 pandemic

Rahman

Hossain

Chowdhury

et al. 2021

JEIM

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“…Every country which introduced GST was more or less dependent on their IT infrastructure. In case of Malaysia, the government was able to collect more GST revenue because of strong IT infrastructure (Mansoor et al, [11]). According to Tewari [28], GST will lessen the tax burden, bring transparency, increase government revenue by expanding tax base, eliminate the roadblock of multiple tax barriers and foster the development of exports.…”

Section: Impact Of Gst On Tax Revenuementioning

confidence: 99%

Impact of Goods and Services Tax on Indirect Tax Revenue of India: With Special Reference to Odisha State

Dey¹

2021

ujaf

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Goods and Services Tax is considered to be one of the revolutionary tax reforms in India since independence. The foundation of this new taxation system is to remove the cascading effect and increase the tax revenue with more transparent mechanism. The present paper is an attempt to assess the impact of this new taxation system on indirect tax revenue of India in general and of Odisha in specific. The study is analytical in nature and is based on published data. Collection of revenue under goods and services taxes has been considered from July 2017 to March 2021. The results show an increasing trend of indirect tax in India due to implementation of new tax except a few months because of some administration complexity and prevailing Corona pandemic. Future tax revenues have been forecasted using Exponential Triple Smoothing function and are compared with actual collection up to March 2021. So far Odisha state is concerned, expected tax revenue is not yet realised and the situation may be unfavourable when Central Government will stop giving Compensation cess after July 2022.

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“…However, there were several issues in the GST implementation in Malaysia. Firstly, business non-readiness of the GST implementation affected the acceptance of GST and also compliance with the GST requirements (Mansor et al , 2016; Ling et al , 2016). Secondly, due to the GST implementation, businesses needed to change their accounting system and business processes to be in line with the GST requirements (Mansor et al , 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Firstly, business non-readiness of the GST implementation affected the acceptance of GST and also compliance with the GST requirements (Mansor et al , 2016; Ling et al , 2016). Secondly, due to the GST implementation, businesses needed to change their accounting system and business processes to be in line with the GST requirements (Mansor et al , 2016). Finally, the tax authority had several challenges in guiding the business to ensure a high compliance with the GST requirements.…”

Section: Literature Reviewmentioning

confidence: 99%

GST complexities in Malaysia: views from tax experts

Nutman

Isa

Yussof

2021

IJLMA

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Purpose 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 for its resistance and abolishment. The purpose of this paper is to identify causes of GST complexities during its implementation in Malaysia. Design/methodology/approach This paper draws on causes of tax complexity from previous studies and conducted semi-structured interviews with tax experts. The respondents comprised of subject matter experts in GST and the findings are based on their numerous years of experiences handling clients with diverse backgrounds. Findings Findings from this study are categorised into legal complexity and declarative complexities. Almost all the causes of complexities from prior studies were encountered by Malaysian businesses. This study concluded that the most likely reasons for the abolishment of GST in Malaysia are: numerous rules and exception to the rules (e.g. 35 tax codes, gifts rules, 21-day rules), frequent changes of GST rulings and guidelines, GST computations that were too difficult for mixed supply and process of GST refund that were onerous and lengthy. Research limitations/implications Limitations of this paper include reliance on the respondents’ ability to accurately and honestly recall details of their experiences, circumstances, thoughts or behaviours that are being asked. Practical implications Despite the abolishment of the GST in Malaysia, it is pertinent to identify the causes of GST complexities that can be learnt by the relevant authorities. Measures can be formulated to mitigate the identified GST complexities to ensure high compliance among businesses with other existing taxes or new taxes (if any) to be introduced in the future. This includes addressing the competency of RMCD officers and businesses on the rules and regulations, minimal rules and exception to the rules, a simplified GST computations for mixed supply and a systematic refund process. Originality/value The research method used is a flexible and powerful tool to capture the voices and the ways respondents make meaning of their experience dealing with the GST matters. The findings reveal a deep understanding of the issues from the views of the experts in the field.

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Information Technology Sophistication and Goods and Services Tax in Malaysia

Cited by 6 publications

References 16 publications

Role of enterprise information system management in enhancing firms competitive performance towards achieving SDGs during and after COVID-19 pandemic

Role of enterprise information system management in enhancing firms competitive performance towards achieving SDGs during and after COVID-19 pandemic

Impact of Goods and Services Tax on Indirect Tax Revenue of India: With Special Reference to Odisha State

GST complexities in Malaysia: views from tax experts

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