Sim, Choon Ling and Azuddin, Bahari and Abdullah, Osman and Hanum, Hassan and Yi, Jin Lim and Sin, Kit Yeng and Muhammad, Safizal (2016) An Explanatory Study on Goods and Services Tax (GST) Compliance in Malaysia: Price, Government Subsidies, and Income Inequality. Advanced Science Letters, 22 (5-6). pp. 1485-1488.
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Abstract
Social preference in taxation policies are hard to understand and with the understanding of what people desire will help to justify public dissatisfaction thus heading towards the direction of gaining public support in the future. The purpose of this research is to explore the correlation between price, government subsidies and income inequality on GST compliance. 400 sets of questionnaires were administered in Penang state with response rate of 89% acquired via convenience sampling. The data collected were analyzed using SPSS to perform reliability, regression and correlation analysis. The findings revealed that all the selected variables have significant relationship with GST compliance.
Item Type: | Article |
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Uncontrolled Keywords: | Compliance; GST; Government Subsidies; Income Inequality; Price, unimas, university, universiti, Borneo, Malaysia, Sarawak, Kuching, Samarahan, ipta, education, research, Universiti Malaysia Sarawak |
Subjects: | H Social Sciences > H Social Sciences (General) |
Divisions: | Academic Faculties, Institutes and Centres > Faculty of Economics and Business Faculties, Institutes, Centres > Faculty of Economics and Business |
Depositing User: | Kit Yeng |
Date Deposited: | 26 Nov 2020 07:59 |
Last Modified: | 26 Nov 2020 07:59 |
URI: | http://ir.unimas.my/id/eprint/33053 |
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