Goods and Services Tax (GST) Compliance among Malaysian Consumers: The Influence of Price, Government Subsidies and Income Inequality

Sim, Choon Ling and Abdullah, Osman and Safizal, Muhammad and Sin, Kit Yeng and Lim, Yi Jin (2016) Goods and Services Tax (GST) Compliance among Malaysian Consumers: The Influence of Price, Government Subsidies and Income Inequality. Procedia Economics and Finance, 35. pp. 198-205. ISSN 2212-5671

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Abstract

The purpose of this research is to explore the correlationbetween price, government subsidies andincome inequality towards GST compliance. Tax noncompliance remains as global phenomenon that can threaten the integrity of every tax systems hence the understanding of what people want will help to explain public dissatisfaction, heading towards the direction of developing a tax system that stimulate tax compliancein the future. Researchfindings hasrevealed that all the selected variables have significant relationship with GST compliance. To conclude, this study has bridged the knowledge in tax compliance literature, providing empirical result on potential determinants of tax non-compliancein Malaysia.

Item Type: Article
Uncontrolled Keywords: GST; compliance; government subsidies;price; income inequality, unimas, university, universiti, Borneo, Malaysia, Sarawak, Kuching, Samarahan, ipta, education, research, Universiti Malaysia Sarawak.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce
Divisions: Academic Faculties, Institutes and Centres > Faculty of Economics and Business
Depositing User: Tuah
Date Deposited: 26 Nov 2020 03:36
Last Modified: 26 Nov 2020 04:06
URI: http://ir.unimas.my/id/eprint/33052

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