期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：12
页码：682-695
DOI：10.6007/IJARBSS/v8-i12/5065
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The Goods and Services Tax (GST) implementation in Malaysia has received mixed reactions from various parties such as businesses, policy makers, professionals, business associations and individuals. Despite the rejections from these parties, the government proceeded with implementing GST. On consequence, this has led to GST compliance issues. One of the issues that have been highlighted is high compliance cost. To address this issue, various Government Support Programs (GSPs) have been implemented in Malaysia particularly financial and credit assistance. Therefore, this study aims to determine the effect of GSPs on GST compliance among batik manufacturers in Malaysia. In addition, this study also examines the relationship between compliance cost in terms of fiscal cost, time cost and psychological costs on GST compliance among Malaysian batik manufacturers. Data was collected through a structured survey among Malaysian batik manufacturers. Based on the finding, the result showed that GSPs, time cost and psychological cost do affect GST compliance while fiscal cost did not affect GST compliance among batik manufacturer. The findings in this study provide awareness to the government on the need of more GSPs and other incentives to the batik manufacturers in order to encourage them to comply with GST.
