Abstract Goods and Service Tax (GST), a destination-based unified taxation system, was
implemented on 1st July 2017 in India replacing 17 different indirect taxes with the vision to …

This study investigates the higher learning institution students' tax knowledge, tax attitude,
tax morale, and the role of tax authorities with the moderation of the education area that …

The Goods and Services Tax (GST) has been introduced in Malaysia to replace the Sales
and Services Tax (SST) to improve the efficiency of indirect tax collection. However, its …

Tax collection is significant for many countries worldwide to cater for their development and
social responsibility expenses. Hence, compliance in terms of tax payment from the …

This study attempted to empirically examine the influence of attitude and Satisfaction level
on the Acceptance level of academics in the context of GST and to ascertain whether the …

This study aims to investigate the determinants of public acceptance of low-value goods
(LVG) sales tax with a focus on consumers in Politeknik Mukah. The paradigm shift was …

Since GST is implemented suddenly the impact about it cannot be measured with the
registered persons. This study is done to find out the result because for every new reforms …

Purpose-This research aims to provide empirical evidence on voluntarism and enforcement
factors that affect indirect tax compliance among corporate taxpayers in Malaysia based on …

Abstract GST Compliance cost Malaysia Royal Malaysian Customs Department GST
attitudes Managerial benefits Cash flow benefits Complexity Computerisation Psychological …

Malaysia has experienced a significant indirect tax reform with the change of Goods and
Services Tax (GST) to Sales and Services Taxes (SST) within short period between June to …