THE PERCEPTION OF TAXPAYERS TOWARD GOODS AND SERVICES TAX (GST) IMPLEMENTATION A Thesis submitted tothe Graduate School inpartial fulfillment of the requirementfor the degree of Master of Science (InternationalAccounting) 0 NordianaBintiRamli, 2012. AllRights Resewed Othman Yeop Abdullah Graduate School of Business UniversitiUtara Malaysia I PERAKUANKERJAKERTASPROJEK (Certification of Project Paper) Saya, mengaku bertandatangan, memperakukan bahawa (I, the undersigned, certified that) NORDIANA BINTI RAMLl (806086) Calon untuk ljazah Sa rjana (Candidate for the degree of)MASTER OF SCIENCE (INTERNATIONAL ACCOUNTING) telah mengemukakan kertas projek yang bertajuk (has presented hidher project paperof the following title) THE PERCEPTION OF TAXPAYERS TOWARD GOODS AND SERVICES TAX (GST) IMPLEMENTATION Seperti yang tercatat di muka surat tajuk dan kulit kertas projek (as it appears on the title page and front cover of the project paper) Bahawakertasprojektersebutboleh diterima darisegibentuksertakandungan danmeliputibidangilmu dengan memuaskan. (that the project paperacceptable in the form and content and that a satisfactoy knowledge of the field is covered by the project paper). Nama Penyelia:DR. ZAINOL BIN BlDlN (Name of Su~ervisorl Tandatangan (Signature) Tarikh (Date) :26 JANUARY 2012 DECLARATION I certify that the substance of this thesis has not been submitted to any degree and is not currently being submitted for and other degree qualification. Icertifythatanyhelpreceivedinpreparingthisthesisandallsourcesusedhavebeen acknowledged in this thesis. Nordiana Binti Ramli 806086 Othman Yeop AbdullahGraduate School of Business Universiti Utara Malaysia 06020 Sintok Kedah January 20 12 PERMISSION TO USE Inpresentingthispro-jectpaperinpartialfulfillmentoftherequirementsforapostgraduate degreefromUniversityCTtaraMalaysia,1agreethattheUniversityLibrarymakeafreely availableforinspection.Ifurtheragree thatpermissionforcopyingof thisprojectpaperinany manner,inwholeori npart,forscholarlypurposemaybegrantedbymysupervisor or,inhis absence by theDeanof Research andInnovation. Itisunderstood that any copying or publication oruseofthisprojectpaperorpartsthereofforfinancialgainshallnotbegiventomeandto UniversityUtaraMalaysiaforanyscholarlyusewhichmaybemadeofanymaterialfrommy project paper. Requestfor permissiontocopy or tomake other useofmaterialsinthis projectpaper,inwhole or inpart, should beaddresses to: Dean of Othman Yeop AbdullahGraduate School of Business University Utara Malaysia 06010 UUM Sintok Kedah Darul Aman ABSTRAK(BAHASA MELAYU) Kajianinidijalankanuntukmenerokaihubungan antaraniat tingkahlakupembayarcukai jualan tempatan,iaitu'pengeluar',untuk mematuhicukaibarangandanperkhidmatandinegeriKedah danPerlis. Tingkahlakupengilang dikaji denganmenggunakanteorigelagat terancang("Theory ofPlannedBehavior")yangterdiridaripadapembolehubahsepertisikappengilang,norma subjektifdankawalangelagatditanggap.Selainitujuga,kajianinitelahmenambahsatulagi pembolehubahbaruiaituundang-undangdanpenguatkuasaan.Sebanyak103respondendari kalangan150 pengilang mengambilbahagiandalamkajianini.Data dikumpulkandandianalisa denganmenggunakanteknikregressiberganda.Keputusankajianmendapatihanyanorma subjektifdanundang-undangdanpenguatkuasaanmempengaruhiniatgelagatkeputusancukai jualantempatan.Manakalasikapdankawalangelagatditanggaptidakmempengaruhiniat gelagatkeputusancukaijualantempatan.Pembolehubah-pembolehubahdalamkajiandapat menerangkan sebanyak 22% varian dalam niat gelagat. Katakunci:Sikap;normasubjektif;kawalangelagatditanggap;undang-undangdan 4 penguatkuasaan;niat; cukai barangan danperkhidmatan ABSTRACT Thisstudy wasconductedtoexploretherelationshipbetweenlocalsales taxpayers',i.e. manufacturers', behavioralintentiontocomplywithGoodsandServiceTax(GST)inKedahandPerlis.The manufacturers'behavioralintentionwasstudiedusingTheoryofPlannedBehavior,consistingof variablessuchasattitudes,subjectivenorms,andperceivedbehavioralcontrol.Thisstudyalsoadded anothervariablei.e.lawandenforcement.Atotalof103 manufacturersparticipatedinthisstudy.Data collectedandanalyzedbyusingamultipleregression technique.Resultsofthestudyshowedthatonly subjectivenormsandlawsandenforcementaffectbehavioralintentiontocomplywithlocalsalestax, whileattitudesandperceivedbehavioralcontroldidnotaffectbehavioralintentionsoflocalsalestax results. Variables in the study could explain 22% variance inbehavioralintention. a Keywords:Attitude;subjectivenorm;perceivedbehavioralcontrol;lawandenforcement; intention; Goods andService Tax (GST) ACKNOWLEDGEMENT Aboveallthings,Igavepraise,glory,andhonoruntoAllahforallowingmetocompletethis project. Ilovinglyacknowledgemyhusband,ShahRizanbinMohdRejabforhissupport,tireless patience, andfaithinme to complete this tedious task. To mydaughter, DanishaAlma - youare mysourceofinspiration, joyandhappiness.Tomymother,mylatefather,motherin-lawand fatherin-law,AinibintiNawiAmran,AllahyarhamRamlibinYunus,RokiahbintiChinand MohdRejab binKamis-youare the source of myspiritual directionandfocus. To the rest of my familymembersandfriends,thankyouall.Allofyouhavebeeninstrumentalinthisnever endingacademic journey,andIreally appreciate yourmoralesupportdirectlyorindirectly and love eachone of you. To myemployer, Puan AzarishahbintiAhmad, thanks for your supportby giving permissionforme to attendmyclass evenitheldonweekdaysandyourunderstandingin mysituation as part time student. Iwishtoexpressmydeepestgratitudeandheartfeltthankstomysupervisor,Dr.Zainolbin Bidin,forhisdiscerningguidance,positivecriticismsandvaluableadvicethroughoutthe undertakingofthisstudy.Hisexcellentguidanceandsupervisionhasrenderedmewitha minimum pressureandhasmade thislearningprocess an extraordinary experience. Myheartfelt thanktoRoyalMalaysianCustomsDepartmentandalldeartherespondents,fortheir cooperationincompIeting thequestionnaires.Without theirhelp thisstudymighthavenotbeen possible. Sincerely Nordiana binti Ramli TABLE OF CONTENTS Declaration Permission to Use Abstrak Abstract Acknowledgement Table of Contents List of Tables List of Figures List of Abbreviations PAGES I . . II ... I l li v v v i x xi xii CHAPTER ONE - INTRODUCTION 1.0Introduction 1.1Background of Study 1.1.1Sales taxinMalaysia 1.1.2Goods andServices Tax 1 .I .3The differentbetweenGoods andServices Tax andSales tax 1.1.4Good andServices Tax inother countries 1.2ProblemStatements 1.3Research Questions 1.4Research Objectives 1.5Significance of the Study TABLE OF CONTENTS PAGES CHAPTER TWO - LITERATUREREVlEW 2.0lntroduction 2.1Goods andServices Tax 2.2Tax Compliance 2.3Theory of PlannedBehavior 2.3.1Attitudes andBehavioralintention 2.3.2Subjectivenorms andBehavioralintention 2.3.3Perceivedbehavioralcontrol andBehavioralintention 2.3.4Law andenforcementandBehavioralintention 2.4Conclusion CHAPTER THREE - METHODOLOGY 3.0lntroduction 3.1TheoreticalFramework 3.2ConceptualDefinition 3.2.1Behavioralintention 3.2.2Attitude 3.2.3Subjective norm 3.2.4Perceived behavioralcontrol vii TABLE OF CONTENTS 3.2.5Law and enforcement 3.3Research Hypotheses 3.4Sampling 3.5Data Collection 3.6The Instrument - Questionnaires 3.7Data Analysis 3.8Conclusion PAGES 3 1 32 32 33 33 34 35 CHAPTER FOUR - FINDlNG 4.0Introduction3 6 4.1Findings36 4.1.1DescriptiveStatistics36 4.1.2Reliability Test40 4.1.3Factor Analysis4 1 4.1.4MultipleRegression Analysis44 4.2Summary46 CHAPTER FOUR - DISCUSSION, RECOMMENDATIONS AND CONCLUSION 5.0Introduction47 5.1Discussion 47 5.2Recommendationfor Future Research49 5.3Conclusion 49 REFERENCES APPENDICES Appendix A : Cover letter Appendix B: Questionnaire TABLE OF CONTENTS PAGES 5 1 LIST OF TABLES PAGES Table1.1TotalMalaysianFederalGovernmentRevenues 2008 and20092 Table1.2Malaysian Government FinancialStatement from year1997 to 20094 Table1.3KDRMRevenues Base onIndirect Tax Types from year 2005 to 20096 Table 2.1TheoryIModelUsedinTax ComplianceStudies16 Table 3.1Layoutof the Questionnaire34 Table 4.1Summary of DemographicProfile37 Table 4.2Descriptive Statistics of Variables under Study3 8 Table 4.3Factor Analysis of Intention, Attitude, Subjective norms, Perceived Behavioral Control andLaw andEnforcement42 Table 4.4Regression of Attitude, Subjective norms, PerceivedBehavioral ControlandLaw andEnforcement against GST Compliance Intention46 LIST OF FIGURES PAGES Figure1.1MalaysianOverall deficitlsurplus,Gross DomesticProduct (GDP) andDeficitlsurplusonGDP from year1996 to 2009 Figure1.2Percentage growth of Sales tax andService taxfrom year 2006 to 2009 Figure1.3Flow of GoodsISales Tax Figure1.4Flows of Goods andServices Tax (GST) Figure 2.1Theory of reasoned action (Ajzen & Fishbein1980) Figure 2.2Theory of plannedbehavior ( I . Ajzen1988) Figure 3.1Theoreticalframework ATT ITT GST PBC SN LE TPB TRA RMCD LIST OF ABBREVIATIONS Attitude Intention Goods andService Tax Perceived BehavioralControl Subjective Norm Law andEnforcement Theory of PlannedBehavior Theory of ReasonedAction RoyalMalaysianCustom Department xii THE PERCEPTION OF TAXPAYERS TOWARD GOODS AND SERVICES TAX (GST) IMPLEMENTATION CHAPTER ONE 1.0Introduction Malaysiantaxationsystemisgenerallydividedintotwo:directtaxesandindirecttaxes. Indirecttaxesare administeredbytheRoyalMalaysianCustomDepartment(RMCD) andit consists of four componentsi.e.customs duties, excise duty, sales taxandservice tax.Direct taxes are under the jurisdictionof the InlandRevenue Boardof Malaysia(IRBM). 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