Tan Min Khen
Faculty Of Business And Finance, Universititunku Abdul Rahman, Malaysia
How Well The Undergraduate Understand About The Goods And Services Tax (gst)
Taxpayers' knowledge of Goods and Services Tax (GST) serves as a fundamental driving factor for voluntary compliance behaviour. When tax payers are equipped with a good level of GST knowledge, they are more likely to be alert to GST policies and its related information, which improve GST policies application. Further, research studies show taxpayers are likely to have a favourable

Tan Min Khen
Faculty Of Business And Finance, Universiti Tunku Abdul Rahman, Malaysia
Determinants Of Monthly Tax Deduction (mtd) Non-compliance Among Smes In Malaysia
Monthly Tax Deduction (MTD) was implemented in January 1995. It is a system of tax collection, whereby the employers deduct certain amount from the employee's monthly remuneration by referring to the Schedule of Monthly Tax Deduction. It is compulsory for the employers and employees to comply with this matter. However, based on the Annual Report 2012 to 2016 of IRBM,

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