The Imposition of Goods and Service Tax to Sales and Services Tax: Malaysian Tax Agents Perceptions

Abstract

Malaysian Government has implemented goods and services tax (GST) starting from April 2015. However, the GST has been abolished since September 2018 after the new Malaysian Government has been in power. The GST has been replaced by the Sales and Services Tax (SST). Previous studies have shown that tax agents play an important function in assisting the businesses to meet with the tax law and policies. Hence, this study explores the implementation of the two tax systems by looking at the perceptions of Malaysian tax agent. Theinterviews were carried out with severaltax agents. The results revealed that most of the tax agents agreed that SST system is much better as compared GST for the business communities in terms of its operation.

Keywords: (maximum 5 words): Tax, SST, GST, Malaysia