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You searched Library Catalogue - Subject: Domestic animals.
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Call Number (WOU)
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SP CEMBA 2018 62
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Author
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Teo, Siew Fei
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Title
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The effects of the implementation of Malaysia Goods and Services Tax (GST) on accounting firms. / Teo Siew Fei.
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Abstract
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After the first reading in Parliament in 2009, Goods and Services Tax Bill 2014 was tabled and finally the Royal consent. Eventually, this consumption tax, known as the Goods and Services Tax(GST) come into effect from 1 April 2015. During and before its implementations, the Royal Malaysian Customs Department (RMCD) did their best to prepared taxpayers by conducting numerous seminars throughout Malaysia. After one year of implementations, GST registrants exceeded the target of 412,000, about 20% from the estimation. Consequently, more and more GST tax agents needeed. GST law continues to amend and changes on business transaction. Obviously, business struggle to grasp the various aspects of GST. Hence, additional GST cost incurred, and the worst is penalties due to non-compliance. This paper highlights concerns related to GST implementation that explorers how they would have effects on accounting firms. The affects components will access on six independent variable. Data collection was carried b out in two parts. The first part will include of survey questionnaires which 93 valid wuestionnaire responses have been used for further analysis. The second part will include of interview sessions with 7 interviewees to collect information on how they interpret the GST effects on accounting firms. The result from the analysis indicated that there are significant relationship among the level of expertise, workload , service provided, job satisfaction, service required by clients and accounting fees. the study finally ends with some recommendation that suitable for future research.
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Notes
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Final project report submitted in partial fulfilment of the requirements for the Degree of Master of Business Administration (CeMBA).
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Publisher/Year
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Penang : School of Business and Administration, Wawasan Open University, 2018.
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Subject
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Value-added tax -- Malaysia.
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