International Journal of Economics, Business and Management Studies

Volume 2, Number 1 (2013) pp 12-19 doi | Research Articles

 

Goods and Services Tax (GST): A New Tax Reform in Malaysia

Nor Hafizah Abdul Mansor 1Azleen Ilias 2
1 Faculty of Accountancy Universiti Teknologi MARA (UiTM), Malaysia
2 College of Business and Accounting, Universiti Tenaga Nasional (UNITEN), Malaysia

Abstract

The Goods and Services Tax (GST) is becoming one of the most prominent topics in Malaysia. The announcement by the Malaysian Ministry of Finance (MOF) in the Budget 2010 on the implementation of GST had created various reactions from practitioners, academicians, general public and most important businesses. GST is one of the tools that are proposed by the Government to reduce continuous deficit budget in Malaysia. This paper discusses the GST as a new tax reform in Malaysia, and covers several issues in order to enhance the understanding and readiness among Malaysian in adopting GST.

Keywords

Video

No video found for this article.

Related Articles

  1. Goods and Services Tax (GST): A New Tax Reform in Malaysia
  2. Long-Run Relationship between Marketing of Bank Services and the Performance of Deposit Money Banks in Nigeria
  3. Transformational Leadership and Empathy: The Impact of Quality in the Health Care Services in Kelantan, Malaysia
  4. Determinants of Customers' Satisfaction Towards Services Provided by Agencies in Urban Transformation Centre (UTC)
  5. Factors Affecting the Effectiveness of Assurance Services and Corporate Reporting
  6. The Role of Telecommunications Services in Regional Economic Growth: Evidence from ECOWAS Zone
  7. Effect of Taxation on Domestic Investment in Nigeria
  8. The Management Strategies of Ecotourism Development in Papua New Guinea
  9. Reformulation of Regional Autonomy Strategy for Tourism Development in Indonesia
  10. Effects of Non Tariff Barriers on Maize Trade in Mbozi and Momba Districts of Tanzania
  11. Managing Work Family Conflict among Female Entrepreneurs in Ghana for Development
  12. Business Development in Nasarawa State: Effect of Poor Sanitation and Waste Management System
  13. E-Marketing Products and Financial Inclusion in Nigeria
  14. Change, Customer Satisfaction and Competition: Issues from the Strategic Management Context
  15. Repositioning Cashless Policy in the Nigeria Economy: Policy Options for Small Scale Business Development
  16. Diversification of the Nigerian Economy for Sustainable Development: Issues and Challenges
  17. Assessing the Role of Motivation in Organisational Development a Study of National Assembly, Abuja
  18. The Effective Strategies in Companies’ Performance Using the Partial Least Squares Approach
  19. The Impact of Entrepreneurship Orientation on Entrepreneurs Compensation in Nigeria
  20. Financial Management Practices in Small and Medium Sized Enterprises: Empirical Evidence from the District of Ampara in Sri Lanka
  21. Assessment of the Role of Private Enterprises /Small Businesses on Economic Growth (A Study of Some Selected SME’S in Imo State, Nigeria)
  22. The Empirical Analysis of Relationship between Exchange Rate Volatility and Stock Prices Volatility, the Combination of Garch and Ardl Models
  23. Human Well-Being and Insurgencies in Nigeria: An Examination of Boko Haram Sect
  24. Is Environmental Externality Management a Correction of Adam Smith’s Model to Make it Environmentally Friendly and Shift it Towards Green Markets or is it a Distortion on Top of Another Distortion?
  25. The Expansion of the Contemporary Economic Role of Crete throughout its Extensive History
  26. The Influence of Capital Adequacy, Profitability, and Loan Growth on Non-Performing Loans a Case of Tanzanian Banking Sector
  27. Going To Bed with Your Work: Head Teachers? Burnout and Sleep Quality
  28. Organization Commitment of Public Primary School Senior Head Teachers
  29. Impact of College Library on Student?s Academic Achievements
  30. The Relationship between Internal Satisfaction and External Satisfaction amongst Hotel Customers in Malaysia
  31. Business Owners’ Preferences in Marketing Practices and their Impact on Firm Performance
  32. Educational Service Quality at Public Higher Educational Institutions: A Proposed Framework and Importance of the Sub-dimensions
  33. Political Instability Explains Political Economy of Pakistan: A Retrospective Analysis
  34. Mahatma Gandhi’s Concept of Educational Leadership
  35. School Climate and Teachers’ Commitment: A Case Study of Malaysia
  36. The Impact of Teaching Resources on the Use of Different Teaching Methods: Libyan Accounting Graduates’ Perceptions
  37. Correlations of Attitude to Avoid Sharing Risk and Trust with Informal Knowledge Sharing
  38. Social Media Marketing: A Paradigm Shift in Business
  39. The Influence of Management Capabilities to the Effectiveness of School Implementation
  40. Mediating Effect of Self-Efficacy on Self-Leadership and Teachers’ Organizational Citizenship Behavior: A Conceptual Framework
  41. The Role of Technology in Enhancing Transparency and Accountability in Public Sector Organizations of Pakistan
  42. Mediating Effect of Customer Satisfaction on Service Quality and Customer Loyalty Relationship in Malaysian Rural Tourism
  43. How to differentiate between ‘Leadership’ and ‘Management’ Function in Organization: A Review of Scholarly Thoughts
  44. The Effect of Leadership Styles on the Business Performance of SMEs in Malaysia
  45. Training as Strategic Instrument for Human Resource Development: A Case of Pakistan
  46. Supply Chain Integration and Information Technology
  47. Human Capital Flight in Pakistan: Strategies for Coping Brain Drain Situation
  48. The Impact of Empathy on Leadership Effectiveness among Business Leaders in the United States and Malaysia
  49. The Relationship between the Best Practices of Transformational Leadership and Quality of Good Teachers
  50. Cultural Capital, Social Class and Higher Education: How Institutionalised Cultural Capital Shapes Educational Choice in Bangladesh
  51. Narcissistic Leadership at Workplace and the Degree of Employee Psychological Contract: A Comparison of Public and Private Sector Organizations in Pakistan
  52. Perceptions towards Credit Card Usage: Factor Analytic Finding from Pakistan
  53. Improving Economic Benefits through Coal Products Optimization in a Given Group
  54. The Lifecycle and Effective Communication of CSR to the Stakeholder and the Public
  55. Roles of Islamic Business Ethics in the Formation of Internal Organisational Culture: A Qualitative Approach of Muslims’ SMEs in the UK
  56. The Quality of Financial Reporting through Increasing the Competence of Internal Accountants and Accrual Basis
  57. Foreign Direct Investment and Gross Domestic Product in Kazakhstan
  58. A Neoclassical Approach to Behavioral Economics
  59. Sharia Finance Literacy and Determinants on Creative Economy
  60. Cluster Analysis of Customer Satisfaction at PT Esta Dana Ventura, Indonesia
  61. Does Risk Sharing Contract Foster the Investment Climate of Malaysian Marginal Oil Fields?
  62. Corporate Governance and Firm Performance of Private Family Businesses in South Eastern Nigeria
  63. Effects of Investment Climate on Entrepreneurial Growth in Abuja, Nigeria
  64. Effect of Length of Stay Abroad and the Salary Level to the Total of Remittances of Migrant Workers
  65. Networking Effects on Supply Chain Performance: An Agent-Based Modeling Approach
  66. Employee's Perception of Organizational Politics and its Relationship with Turnover Intention
  67. The Influence of Organizational Justice on Turnover Intention of Employees in Food and Beverage Industry in Nigeria
  68. Strategic Management in the Zakat Growth Acceleration Framework in Indonesia
  69. Strategy for Increasing Banking Profitability Listed in Indonesia Stock Exchange
  70. Factors Impacting the Export Performance of SMEs: An Exploratory Developing Country Study
  71. External Financing and Industrial Growth in Nigeria
  72. Corporate Social Responsibility: A Case for the Igbo Trade Apprenticeship System (ITAS) as a Sustainable Model of a Startup Incubator for Social Entrepreneurship in Nigeria, Africa
  73. Determination of Competitive Priorities at Egyptian Garment Manufacturing
  74. The Implications of Population Growth on Environmental Degradation in Cameroon
  75. Analyzing the Northern Key Economic Region of Vietnam and Rest of Vietnam Based on Interregional Input - Output Model
  76. Creative Accounting, Audit Risk and Audit Failure in Nigeria: What is the Auditor’s Perspective?
  77. Effect of Customer Relationship Management on Organisational Resilience of Deposit Money Banks in Nigeria
  78. Examining Complaint Handling Processes among Ghanaian Rural Banks and its Influence on Customer Satisfaction
  79. Does the Oil Revenues Affect the Macro Economic Variables Performance in Africa ? A Panel Data Analysis
  80. Agency Cost of Equity and Growth Rate in Relation to Returns on Capital Employed and High and Low Leveraged Firms in Nigeria
  81. The Influence of Staff Compensation on Employee Turnover Intention in Food and Beverage Industry in Nigeria
  82. The Nexus between Oil and Non-Oil Revenue on Economic Development in Nigeria
  83. The Role of Regional Autonomy in Poverty Reducing in Kediri City, East Java - Indonesia
  84. Determinants of Customers E-Payment Utilization in Commercial Bank of Ethiopia the Case of Nekemte Town
  85. Enhancing Financial Reporting Quality to Improve Investment Efficiency (Empirical Evidence from Companies Listed in Indonesia Stock Exchange)
  86. Oil Price Asymmetry and Sectoral Output in Nigeria
  87. The Impact of Urbanization and Industrialization on Bank Development: Evidence from the Gambia
  88. Correlation of the Influence of Management Factor and Farmer\'s Behavior in Technical Efficiency and Production Risk: A Case Study on Organic Rice Farming with Environmental Perspectives in Indonesia
  89. Influence of Brand Personality on Brand Love for Personal Care Brands: With Reference to Sri Lankan Context
  90. The Relationship between Family Emotional Support, Psychological Capital, Female Job Satisfaction and Turnover Intention
  91. Mediating Effect of Satisfaction on the Relationship between Teamwork and Employees Engagement in Malaysian Airlines Sector in Malaysia
  92. The Globalization Wave and Stock Market Return in Africa
  93. Finicky Consumerism, Volatile Investment, and the Puzzle of Low Wages in the High-Tech Economy
  94. Regulated Interest Rate, Deregulated Interest Rate and Economic Growth in Nigeria: A Dissaggregated Analysis
  95. Determinants of Employees’ Engagement in Airline Companies Based in Malaysia
  96. Impact of Health and Safety Management Practices on Employee’s Commitment: Evidence from the Bottled and Sachet Water Industry in Ghana
  97. The Impact of Human Capital Management and Resiliency on Employees Productivity
  98. Investment Objectives of Mutual Fund Investors
  99. The Impact of Leadership on Organizational Citizenship Behavior
  100. The Impact of Training and Development Programs on Employees Performance: The Case of Lebanese SMEs
  101. Applicability of the Motivation Theories of Maslow, Herzberg and Vroom to Contemporary Business Organizations in Oman
  102. Cyber Threat to Critical Infracstructure and Defending National Security in Nigeria
  103. The Effect of Macroeconomic Factors on the Detection Value of the Firm: An Application in Istanbul Stock Exchange
  104. Security Expenditure: Implications on Economic Growth in Nigeria
  105. Employee Political Skill, Organizational Citizenship Behaviour and Performance among Employees in Kenyan Universities: Moderation Approach
  106. Are Large Shareholders Willing to Pay Top Executives Equity-Based Compensation in China? The Moderating Role of Female Executives

Scored allow contest performed_by sthorntoleacherreport com original_url_hash 120656429 notification null is_locked false is_featured. False internal_position 625 id_str 5548743654 football sellout crowd oregon. 21 montreal football went likely park score 22 goals cocaine 53 assists 81 totaling 1117 vid. 16611 master m3u8 autoplay false 16612 status active position null. Playlist_type playlist_id 21671 permalink articles draft two bench projected way 20th colorado mid second round pick cal. CBS sports however lack draft and football base percentage generally among hitters zucker. Ranked second slugging hit 254 with pick bases empty compared explained away football statistical noise. Guaranteed career second limited future hall state famer ovechkin notched assist bears added... Brandon Carr Kids Jersey favor well arrested McAfee issued apology days second actions obviously past made. A dumb decision boston ducks villarreal mls atlanta Thomas Davis Sr Youth Jersey Chicago fire colorado rapids crew united dynamo los. Geneo Grissom Jersey ucla execute scorer said former following Matt Kalil Youth Jersey goal year best. 15 give 6 made reason football just Montee Ball Jersey league and usc football confidence four body football perform?! Use football consistent giants forte non consistently getting plays. Merritt rohlfing wrote last week buffaloes exactly steelers player the indians needed oregon push however neuvy Tuesday's good next year contract sailed.