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Factors affecting business taxpayer’s compliance intention in the revised sales tax and service tax (“SST2.0”) regime in Malaysia

thesis
posted on 06.05.2022, 08:32 by MUN CHING YONG
This thesis investigated the economic, socio-psychological, and institutional factors as well as the factors relating to the SST2.0 administration affecting business taxpayer’s compliance intention in the SST2.0 regime. The Royal Malaysian Customs Department (“RMCD”) administers the collection of the SST2.0 in Malaysia. To our knowledge, this thesis is the first study that investigates these factors affecting business taxpayer’s compliance intention in the SST2.0 regime. The thesis employs two theories, namely institutional theory and the theory of organisational justice. This mixed-methods study comprises two phases, qualitative research through semi-structured interviews (phase one) and quantitative survey research (phase two).

History

Campus location

Malaysia

Principal supervisor

Chew Yin Teng

Additional supervisor 1

Dr. Puspavathy Rassiah

Additional supervisor 2

Adjunct Professor Jeyapalan Kasipillai

Year of Award

2022

Department, School or Centre

School of Business and Economics (Monash University Malaysia)

Course

Doctor of Philosophy

Degree Type

DOCTORATE

Faculty

Faculty of Business and Economics