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University of New South Wales

1. Santhariah, Appadu. Potential issues perceived by Malaysian business taxpayers due to the implementation of Goods and Services Tax in April 2015.

Degree: Taxation and Business Law, 2014, University of New South Wales

AbstractAfter several postponements, the Malaysian Goods and Services Tax (GST) has finally been scheduled to commence in April 2015. Since the GST Bill was first announced in 2005, the private sector and the Government of Malaysia have conducted various information sessions and GST seminars to educate Malaysian business taxpayers. However, little is known about business taxpayers’ concerns and their readiness for the implementation of the GST. This study attempted to examine some of the major issues and concerns business taxpayers perceive as key challenges in preparing for the GST. More specifically, four broad issues were investigated, namely: (i) businesses readiness to implement the GST, (ii) the GST compliance burden imposed on businesses, (iii) business taxpayers’ perceptions of the Royal Malaysian Customs Department (RMCD) to provide financial and non-financial assistance and (iv) to determine whether or not business perceptions are related to business characteristics. From April 2013 to June 2013 a survey was conducted with a sample of 1,500 business taxpayers; 426 survey responses were received representing a satisfactory response rate of over 28%. The survey results indicated that business taxpayers are overall poorly prepared for the implementation. Only nine percent of respondents claimed to be substantially ready. With respect to computer system readiness, only 22% of the respondents perceived to be ready. A worrying finding was that over 25% of respondents who are eligible to register for GST stated they would not register for GST. Over 74% of respondents felt the GST would place an additional compliance burden on them. Only 24% of respondents stated that they were confident they would get the required assistance from RMCD for GST implementation. Further statistical analyses reveals larger businesses are better prepared for GST overall and smaller businesses felt more stressed about GST. It is concluded Malaysian businesses were poorly prepared in 2013 and do require additional assistance. A number of measures are suggested to alleviate businesses compliance burden. They include compensation for GST set-up costs, more free training and simplification of GST reporting. In particular, the RMCD should strive to build a closer relationship with business taxpayers to iron out the major issues so that business taxpayers are encouraged to register and comply with GST laws and regulations. Advisors/Committee Members: Tran-Nam, Binh, Australian School of Business, UNSW, Boccabella, Dale, Australian School of Business, UNSW.

Subjects/Keywords: GST training; GST compliance burden; GST set-up costs; GST simplification; Customs Department relationship

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Santhariah, A. (2014). Potential issues perceived by Malaysian business taxpayers due to the implementation of Goods and Services Tax in April 2015. (Masters Thesis). University of New South Wales. Retrieved from http://handle.unsw.edu.au/1959.4/55528 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:37948/SOURCE02?view=true

Chicago Manual of Style (16th Edition):

Santhariah, Appadu. “Potential issues perceived by Malaysian business taxpayers due to the implementation of Goods and Services Tax in April 2015.” 2014. Masters Thesis, University of New South Wales. Accessed May 10, 2021. http://handle.unsw.edu.au/1959.4/55528 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:37948/SOURCE02?view=true.

MLA Handbook (7th Edition):

Santhariah, Appadu. “Potential issues perceived by Malaysian business taxpayers due to the implementation of Goods and Services Tax in April 2015.” 2014. Web. 10 May 2021.

Vancouver:

Santhariah A. Potential issues perceived by Malaysian business taxpayers due to the implementation of Goods and Services Tax in April 2015. [Internet] [Masters thesis]. University of New South Wales; 2014. [cited 2021 May 10]. Available from: http://handle.unsw.edu.au/1959.4/55528 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:37948/SOURCE02?view=true.

Council of Science Editors:

Santhariah A. Potential issues perceived by Malaysian business taxpayers due to the implementation of Goods and Services Tax in April 2015. [Masters Thesis]. University of New South Wales; 2014. Available from: http://handle.unsw.edu.au/1959.4/55528 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:37948/SOURCE02?view=true

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