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Technology on Goods and Services Tax Compliance Among Small Medium Enterprises in Developing Countries

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This paper proposes a theoretical framework to investigate the impact of new technology such as enhancement of company system, Taxpayer Access Point, and company’s procedure on Goods and Services Tax compliance. Data were gathered from a survey of small medium enterprises where 161 respondents participated in the study. The results indicate that a company’s procedure and enhancement in the company’s system including accounting system may serve as key predictors of GST compliance. However, Taxpayer Access Point by the Royal Malaysian Customs Department was found to be not significantly related to tax compliance. The implications of these findings are further elaborated.
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Keywords: Accounting System; Goods and Services Tax; Procedure; Taxpayer Access Point

Document Type: Research Article

Affiliations: 1: Accounting Research Institute 2: Faculty of Accounting, Universiti Teknologi Mara, Malaysia

Publication date: July 1, 2018

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  • ADVANCED SCIENCE LETTERS is an international peer-reviewed journal with a very wide-ranging coverage, consolidates research activities in all areas of (1) Physical Sciences, (2) Biological Sciences, (3) Mathematical Sciences, (4) Engineering, (5) Computer and Information Sciences, and (6) Geosciences to publish original short communications, full research papers and timely brief (mini) reviews with authors photo and biography encompassing the basic and applied research and current developments in educational aspects of these scientific areas.
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