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15 eJTR 457 (2017)
GST Compliance and Challenges for SMEs in Malaysia

handle is hein.journals/ejotaxrs15 and id is 457 raw text is: eJournal of Tax Research (2017) vol 15, no. 3, pp. 457-489 GST compliance and challenges for SMEs in Malaysia Yong Mun Ching,1 Jeyapalan Kasipillai2 and Ashutosh Sarker3 Abstract Malaysia introduced GST in April 2015 to reduce its budget deficit. This study investigates how the introduction of GST impacts SME owners in the retail sector. We conducted semi-structured face-to-face interviews with owners of GST-registered SMEs within the context of the theory of reasoned action model. Findings reveal mixed results on the attitudes and perceptions of the interviewees. Compliance costs are proportionally higher among SMEs and these enterprises are often not adequately prepared to accommodate the new tax provision into their existing businesses. The study identifies the relationships among the factors that influence the intention and compliance behaviour of GST taxpayers. Keywords: goods and services tax, small and medium-sized enterprises, qualitative study, tax compliance 1 PhD Student, School of Business, Monash University Malaysia (email: mun.yong)monash.edu). 2 Professor, School of Business, Monash University Malaysia (email: jeyapalan.kasipillai monash.edu). 3 Senior Lecturer, School of Business, Monash University Malaysia (email: ashutosh sarkeramonash.edu).

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