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Factor of enhancing sales and services tax compliance among small medium enterprise (SMEs) in Kelantan.


Bulkini Mohd Yasin (2020) Factor of enhancing sales and services tax compliance among small medium enterprise (SMEs) in Kelantan. Masters thesis, University Malaysia Kelantan. (Submitted)


The implementation of SST by the Malaysian government on 1st September 2018 contributes towards various perceptions and effect from Malaysian society, either positively or negatively. This study aims to examine the factors that Enhancing Sales and Services Tax Compliance (SST) on SMEs with the particular reference to element of tax compliance which are awareness, knowledge, technology, and size of the business. Royal Malaysia Customs Department (RMCD) is chosen by government as ‘collector’ to collect tax from customers. There are 108 SMEs have been chosen as respondents in this study. This method is using analysis and theoretical framework. This is important to examine current situation of Royal Malaysia Customs Department (RMCD) and the theoretical framework is supported by previous researches in identified the factors contributing towards tax compliance. Descriptive analysis such as frequencies and mean comparison, as well as inferential statistical analysis example Pearson Correlation, Multiple Regression Analysis as has been utilized. There is a significant relationship between awareness, knowledge and technology to tax compliance. Meanwhile there is no significant relationship between sizes of the business to the tax compliance.

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Additional Metadata

Item Type: MBA/DBA Final Project Report
Collection Type: Thesis
Subjects: H Social Sciences > HD Industries. Land use. Labor
Faculty/Centre/Office: Malaysian Graduate School of Entrepreneurship and Business
Depositing User: Repository Admin
Date Deposited: 10 Jan 2022 07:14
Last Modified: 20 Jul 2022 09:24
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