Understanding and probable area of difficulty of tax agents towards the proposed Goods and Service Tax in Malaysia

• Main Authors: Bidin, Zainol, Marimuthu, Munusamy, Othman, Mohd Zainudin
• Format: Conference or Workshop Item
• Language: English
• Published: 2014
• Subjects: HJ Public Finance
• Online Access: http://repo.uum.edu.my/14681/1/K7.pdf; http://repo.uum.edu.my/14681/; http://www.kmice.cms.net.my/kmice2014/intro.asp
• Institution: Universiti Utara Malaysia

Malaysian Government wanted to replace the Sales and Service Tax with Goods and Service Tax (GST) by 2015. The government would only introduce once everyone understand and familiar with the tax. This study is aimed to explore the perception of tax agents towards the proposed GST.Two constructs namel...