Publication:
The Imposition Of Goods And Service Tax To Sales And Services Tax: Malaysian Tax Agents Perceptions

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dc.contributor.authorMorni Hayati Jaafar Sidiken_US
dc.contributor.authorNur Jannah Mohaidinen_US
dc.contributor.authorMasniza Suparen_US
dc.contributor.authorMohd Adha Ibrahimen_US
dc.date.accessioned2024-05-28T03:37:24Z
dc.date.available2024-05-28T03:37:24Z
dc.date.issued2020
dc.date.submitted24/6/2020
dc.descriptionVolume: 83en_US
dc.description.abstractMalaysian Government has implemented goods and services tax (GST) starting from April 2015. However, the GST has been abolished since September 2018 after the new Malaysian Government has been in power. The GST has been replaced by the Sales and Services Tax (SST). Previous studies have shown that tax agents play an important function in assisting the businesses to meet with the tax law and policies. Hence, this study explores the implementation of the two tax systems by looking at the perceptions of Malaysian tax agent. The interviews were carried out with several tax agents. The results revealed that most of the tax agents agreed that SST system is much better as compared GST for the business communities in terms of its operation.en_US
dc.identifier.epage7804
dc.identifier.issn0193-4120
dc.identifier.spage7798
dc.identifier.urihttp://www.testmagzine.biz/index.php/testmagzine/article/view/8722/6620
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/4816
dc.identifier.volume83
dc.language.isoen_USen_US
dc.publisherThe Mattingley Publishing Co., Inc.en_US
dc.relation.ispartofTest Engineering and Managementen_US
dc.subjectTax, SST, GST, Malaysiaen_US
dc.titleThe Imposition Of Goods And Service Tax To Sales And Services Tax: Malaysian Tax Agents Perceptionsen_US
dc.typeArticleen_US
dspace.entity.typePublication

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