Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance
The Malaysian government introduced the Goods and Services Tax (GST) starting from 1 April 2015 to enhance the revenue collections and mitigate the transfer pricing manipulation.Tax agents play a significant role to help businesses to comply with GST law and regulations. After one year of GST imple...
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| Main Author: | |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
EDP Sciences
2017
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| Online Access: | http://repo.uum.edu.my/21056/1/shsconf_four2017%201%2010iii.pdf http://repo.uum.edu.my/21056/ http://doi.org/10.1051/shsconf/20173411002 |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |