From Good and Service Tax (GST) to Sales and Service Tax (SST)

  • Shamsinar Rahman Universiti Teknologi MARA Cawangan Pahang
  • Nurul Aina Johari Universiti Teknologi MARA Pahang
  • Muhammad Izhuan Abdul Manaff Universiti Teknologi MARA Cawangan Pahang
  • Wan Sumayyah Syahidah Wan Mohamad Universiti Teknologi MARA Cawangan Pahang
  • Ramha Rozaili Ramli Universiti Teknologi MARA Cawangan Pahang
DOI: https://doi.org/10.24191/gading.v22i00.216
Keywords: Tax, sales and service tax (SST), good and service tax (GST)

Abstract

Tax is compulsory levy made by the government as a means of raising revenue and to finance government operations. Tax in general makes up about 80 percent of government revenue. The Malaysian government tax system is seen to revert to sales and service tax (SST) as compared to good and service tax (GST). This strategy is seen as part of government tax reform program to enhance the efficiency and effectiveness of the taxation system in Malaysia. The abolishment of GST as one of the promises make by Pakatan Harapan (PH) government. SST is not a new tax system for Malaysia since it has been implemented since 1970s and it was replaced with GST in 2015 under Dato Seri Najib administration. Therefore, this paper aim to discuss on both tax system which GST and SST and its political implication.

Published
2019-10-17
How to Cite
Rahman, S., Johari, N. A., Abdul Manaff, M. I., Wan Mohamad, W. S. S., & Ramli, R. R. (2019). From Good and Service Tax (GST) to Sales and Service Tax (SST). Gading Journal for the Social Sciences (e-ISSN 2600-7568), 22(00), 176-181. https://doi.org/10.24191/gading.v22i00.216
Issue
Vol 22 No 00 (2019): Gading Journal for the Social Sciences Vol. 22 Special Issue for KONAKA 2018
Section
Article/Paper

Copyright (c) 2019 Gading Journal for the Social Sciences (e-ISSN 2600-7568)

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