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GST fraud: unveiling the truth


Othman, Zaleha and Nordin, Fareez Fahmy and Bidin, Z. and Mansor, M., (2019) GST fraud: unveiling the truth. International Journal of Supply Chain Management (IJSCM), 8 (1). pp. 941-950. ISSN 2050-7399

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Abstract

Goods and services tax (GST) fraud is increasing in Malaysia, resulting in the loss of income for the government. Although there are mechanisms in place to prevent GST fraud, fraudsters are smart and will usually find ways of outwitting such measures.To combat such fraud, it is essential to understand the types of GST fraud perpetrated. Therefore, the purpose of this qualitative study was to identify types of GST fraud in Malaysia. Using a case study approach, the study found six major forms of GST fraud: falsifying claims, sales manipulation, nonsubmission of GST forms, failure to register, GST avoidance and carousel fraud. Notably, there are commonalities between GST fraud in Malaysia and in other developed and developing countries. This study suggests that authorities should be alert and aggressive in preventing GST fraud. The research contributes to tax administration and the development of literature by demonstrating the impact of a new tax policy with respect to indirect taxation such as GST to facilitate fraud prevention measures.

Item Type: Article
Uncontrolled Keywords: Tax Fraud, GST, Case Study, Qualitative, Fraud
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 07 Mar 2019 06:18
Last Modified: 07 Mar 2019 06:18
URI: http://repo.uum.edu.my/id/eprint/25652

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