Goods and services tax (GST) readiness among petrol station operators in Malaysia
Transformation of indirect tax system known as Goods and Services Tax (GST) by Malaysia has been implemented since 1 April 2015. Readiness from people at large is crucial in order to achieve GST objectives. Therefore, the purpose of this study was to examine the relationship between three factors: E...
| Published in: | Information (Japan) |
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| Main Author: | |
| Format: | Article |
| Language: | English |
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International Information Institute Ltd.
2016
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994056880&partnerID=40&md5=709259138b258f8368e6fba2c1d2921e |
| Summary: | Transformation of indirect tax system known as Goods and Services Tax (GST) by Malaysia has been implemented since 1 April 2015. Readiness from people at large is crucial in order to achieve GST objectives. Therefore, the purpose of this study was to examine the relationship between three factors: Encouragement from principal company, competency and governance towards GST readiness among petrol station operators in Malaysia. Theory of organisational readiness for change was employed. Questionnaires were distributed at the beginning of 2015. Regression analysis proved that competency and governance had a positively significant relationship with GST readiness. The findings have suggested implication of the research and possible future studies. © 2016 International Information Institute. |
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| ISSN: | 13434500 |