e-ISSN 2231-8542
ISSN 1511-3701

Home / Regular Issue / JTAS Vol. 25 (S) Jan. 2017 / JSSH-S0323-2016


The Readiness of Small and Medium Enterprises (SME) in Malaysia for implementing Goods and Services Tax (GST)

Soliha Sanusi, Rohaya Md Noor, Normah Omar, Zuraidah Mohd Sanusi and Aleezia Alias

Pertanika Journal of Tropical Agricultural Science, Volume 25, Issue S, January 2017

Keywords: Awareness, competency, Goods and Services Tax, governance practice, readiness

Published on: 28 Jul 2017

A new taxation system – Goods and Services Tax (GST) has been introduced by the Malaysian government in order to diversify its revenue base. The Royal Malaysian Custom Department (RMCD) which is appointed to collect this revenue is strengthening its capacity. This paper studies the relationship between competency and governance towards GST readiness among 45 owners of a single brand petrol stations in Malaysia. The Theory of Organisational Readiness for Change along with a regression analysis suggested competency and governance of the petrol station owners had a positive significant relationship towards GST readiness.

ISSN 1511-3701

e-ISSN 2231-8542

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