Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax

• Main Authors: Bidin, Zainol, Mohd Shamsudin, Faridahwati, Othman, Zainudin
• Format: Article
• Language: English
• Published: Centre for Promoting Ideas 2014
• Subjects: HJ Public Finance
• Online Access: http://repo.uum.edu.my/14761/1/19.pdf; http://repo.uum.edu.my/14761/; http://ijbssnet.com/journals/Vol_5_No_5_1_April_2014/15.pdf
• Institution: Universiti Utara Malaysia

The aim of this study is to investigate the perception of taxpayers towards the implementation of good and services tax (GST) in Malaysia.Theory of reasoned action proposed by Fishbein and Ajzen (1975) was used as the underlying theory for the study. One hundred and three respondents in Kedah and Pe...