• Corpus ID: 10987088

Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax

  title={Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax},
  author={Zainol Bidin and Faridahwati Mohd Shamsudin and Zainudin Othman},
The aim of this study is to investigate the perception of taxpayers towards the implementation of good and services tax (GST) in Malaysia. Theory of reasoned action proposed by Fishbein and Ajzen (1975) was used as the underlying theory for the study. One hundred and three respondents in Kedah and Perlis participated in the study. Multiple regressions were employed to examine the relationship between attitude and subjective norms on behavioural intention to comply with GST. Results showedthat… 

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