The Effectiveness of GST Education Providers: Royal Malaysian Customs Department vs Tax Agents in Malaysia

Nadiah Abd Hamid, Mohamad Ridhuan Mat Dangi, Rose Haslinda Mohd Rusli and Norazah Md Azali

The main aim of this study is to investigate the effectiveness of Goods and Services Tax (GST) education providers between Royal Malaysian Customs Department (RMCD) and tax agents in Malaysia. Both RMCD and tax agents are the key player in disseminating the information about GST in Malaysia. In-depth interview sessions had been conducted with several accounting personnel which addressing their understanding and knowledge about GST and further explore the role of RMCD and tax agent in educating them during the handholding programs. Several interviews with selected firm’s accounts personnel who handle the GST accounting were conducted to ascertain the GST compliance issues faced by the businesses. There are two main practical implications which have been derived from the findings of this study, firstly, the results contribute towards the policy implications and secondly, the implications it brings to the Malaysian businesses. These two practical implications can be analysed from the perspective of both the tax authority and the businesses. The first perspective could contribute to policy changes of the tax authority in term of the enhancement of GST education programs as well as the improvement in the efficiency of their existing roles. From the perspective of businesses, it can bring about changes in organizational behaviour and the improvement on their management of tax matters.

DOI : https://doi.org/10.21102/wjm.2017.09.82.01.03