A Proposed GST Compliance Model of GST Registered Person in Malaysia
Lee Heng Liang1, Mohd Norfian Alifiah2, Loo Ern Chen3
1Lee Heng Liang, Azman Hashim International Business School, Universiti Teknologi Malaysia.
2Mohd Norfian Alifiah, Azman Hashim International Business School, Universiti Teknologi Malaysia.
3Loo Ern Chen, Azman Hashim International Business School, Universiti Teknologi Malaysia.
Manuscript received on 24 April 2019 | Revised Manuscript received on 07 May 2019 | Manuscript Published on 17 May 2019 | PP: 200-206 | Volume-8 Issue-1S May 2019 | Retrieval Number: A10290581S19/2019©BEIESP
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: This paper attempts to identify the determinant factors that may influence the tax compliance behaviour of Goods and Service Tax (GST) registered persons in Malaysia. Revenue from broad based indirect taxation of consumption plays an important role in the Malaysian economy. The issue of GST compliance, such as over claiming of input tax and under declaring of output tax by the registered persons motivated this study. Thus, this study attempts to propose a conceptual framework for GST compliance behaviour by integrating economic factors such as tax system structure of GST, tax rate, audit, penalty and compound/fine, and psychological and sociological factors, including attitude towards GST and GST knowledge.
Keywords: GST; Tax Compliance Behaviour; Registered Person.
Scope of the Article: Probabilistic Models and Methods