An Exploratory Study on Tax Knowledge, Perception on Fairness and Attitude Towards Goods and Services Tax (GST) Implementation in Malaysia: Accounting versus Business Students

This study aims to identify the gap between Accounting and Business undergraduate students’ in terms of tax knowledge, perception on fairness of GST and attitude towards the implementation of GST in Malaysia. Questionnaires were given to 215 students. The result showed that there was a significant difference between Accounting and Business students in the general knowledge on GST. On a basket of goods and services chosen, Accounting and Business students were significantly deviated. On testing the perception on fairness of whether GSTis a fair tax, the result showed that both Accounting and Business students disagreed, and thought that the price increase was due to GST. When facing the malpractice from the businesses, more Accounting students would report it to the authority compared to the Business students. Interestingly, there was no significant relationship between tax knowledge and the action taken towards malpractice. Majority of the students would request for a seminar in GST for a better understanding of GST

کلیدواژه ها:

Perception ، GST Fairness ، GST General Knowledge ، Tax education