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

by MUN CHING YONG

Institution:	Monash University
Department:	Business and Economics
Degree:
Year:	2022
Keywords:	Public Economics- Taxation and Revenue; Taxation Accounting; Revised sales tax and service taxes in Malaysia; business taxpayer compliance; Royal Malaysian Customs Department in Malaysia; Tax administration; Theory of Organisational Justice;; Institutiona
Posted:	3/25/2025
Record ID:	2236004
Full text PDF:	https://doi.org/10.26180/19721896.v1

Abstract

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).