A survey on goods and services tax satisfaction among sole proprietors in Klang

The Royal Malaysian Customs Department has launched the Goods and Services Tax (GST) on April 1, 2015, to replace the Goods and Services Tax (SST). Implementation of the GST is part of the government tax reform program to improve the capability, effectiveness and transparency of administration and tax administration. GST implementation has a huge impact on traders and the public as well as many feedbacks received from various parties against this new tax regime that has been practised in
160 countries around the world. Thus, this study was conducted to measure the level and determinants of GST satisfaction among sole proprietors (SP) in Klang Valley. This study used survey questionnaire to measure the level of GST satisfaction as the dependent variable and five independent variables which are attitude, awareness,
understanding, readiness and difficulties encountered by SP. A total of 120 questionnaires were returned and usable questionnaire were analysed. The results indicate that attitude, awareness, and understanding significantly improve GST satisfaction among SP. This study gives insights for the policymakers and regulator to improve the GST implementation in the future as it had been replaced back to SST with new Malaysian government's ruling.