Small-and medium-enterprises' understanding and preparedness on goods and services tax

The main objective of this study is to know GST from the SMEs taxpayers’ perspective, as well as to identify the level of preparation after the announcement of postponing the implementation date.In addition to that, the research also list out the incentives require by the SMEs in adopting and implem...

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Main Author: Abdul Aziz, Saliza
Format: Monograph
Language:English
English
Published: Universiti Utara Malaysia 2007
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/7732/1/Sal.pdf
https://repo.uum.edu.my/id/eprint/7732/3/1.Saliza%20Abdul%20Aziz.pdf
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author Abdul Aziz, Saliza
author_facet Abdul Aziz, Saliza
author_sort Abdul Aziz, Saliza
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description The main objective of this study is to know GST from the SMEs taxpayers’ perspective, as well as to identify the level of preparation after the announcement of postponing the implementation date.In addition to that, the research also list out the incentives require by the SMEs in adopting and implementing GST successfully.Indeed, there are alternative ways to improve the compliance towards GST among the SMEs taxpayers.In overall, the 107 respondents who are among the SMEs’ Enterprise 50 Award recipients seemed to have a clear idea and picture of the proposed GST.Even though there are most likely prepared to adopt or implement the new system, certain issues of concerns need to be addressed by the relevant authorities.In respect of the incentives require, there are several possible suggestions in terms of software and appropriate GST rate. Most of the respondents perceived that direct communication, i.e. a special website or help line would be more ease than searching for the information or guidance on GST.
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spelling uum-77322016-04-26T07:12:27Z https://repo.uum.edu.my/id/eprint/7732/ Small-and medium-enterprises' understanding and preparedness on goods and services tax Abdul Aziz, Saliza HJ Public Finance The main objective of this study is to know GST from the SMEs taxpayers’ perspective, as well as to identify the level of preparation after the announcement of postponing the implementation date.In addition to that, the research also list out the incentives require by the SMEs in adopting and implementing GST successfully.Indeed, there are alternative ways to improve the compliance towards GST among the SMEs taxpayers.In overall, the 107 respondents who are among the SMEs’ Enterprise 50 Award recipients seemed to have a clear idea and picture of the proposed GST.Even though there are most likely prepared to adopt or implement the new system, certain issues of concerns need to be addressed by the relevant authorities.In respect of the incentives require, there are several possible suggestions in terms of software and appropriate GST rate. Most of the respondents perceived that direct communication, i.e. a special website or help line would be more ease than searching for the information or guidance on GST. Universiti Utara Malaysia 2007 Monograph NonPeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/7732/1/Sal.pdf application/pdf en https://repo.uum.edu.my/id/eprint/7732/3/1.Saliza%20Abdul%20Aziz.pdf Abdul Aziz, Saliza (2007) Small-and medium-enterprises' understanding and preparedness on goods and services tax. Project Report. Universiti Utara Malaysia. (Unpublished) http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000259281
spellingShingle HJ Public Finance
Abdul Aziz, Saliza
Small-and medium-enterprises' understanding and preparedness on goods and services tax
title Small-and medium-enterprises' understanding and preparedness on goods and services tax
title_full Small-and medium-enterprises' understanding and preparedness on goods and services tax
title_fullStr Small-and medium-enterprises' understanding and preparedness on goods and services tax
title_full_unstemmed Small-and medium-enterprises' understanding and preparedness on goods and services tax
title_short Small-and medium-enterprises' understanding and preparedness on goods and services tax
title_sort small and medium enterprises understanding and preparedness on goods and services tax
topic HJ Public Finance
url https://repo.uum.edu.my/id/eprint/7732/1/Sal.pdf
https://repo.uum.edu.my/id/eprint/7732/3/1.Saliza%20Abdul%20Aziz.pdf
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