A Structural Equation Modelling Approach Towards Taxpayers’ Perceptions on Goods and Services Tax in India

Purpose: The Purpose of this article is to comprehend how Indian taxpayers perceive the goods and services tax.   Theoretical Framework: India has completed five years after the successful implementation of Goods and Services Tax (GST). Many economic benefits were promised at the time of implementation of this tax regime. Thus, it becomes essential to understand tax payers’ perceptions by developing a strong framework that influences their perceptions.   Design/Methodology/Approach: A descriptive study approach was adopted for this objective. 200 replies were obtained in total. Using SPSS Amos, structural equation modelling was utilised to assess the assumptions produced. Attitude, knowledge, Equity, and fairness of taxpayers served as exogenous factors, while taxpayer impression served as the dependent variable. The real-world implication is used as a mediating variable in order to examine the impacts.   Findings: The findings of the research indicate that tax knowledge, Equity, and fairness impact tax attitudes. This study provides some useful recommendations for further research in this sector.   Research Implications: This study considers tax knowledge, tax equity and fairness and tax attitudes to measure tax payers’ perception. However, tax rates, regular amendments, circulars, technology and other variables could also be considered by future researchers on this study.   Originality/Value: Using a Structural Equation Modelling in understanding Tax Payers’ Perceptions was hardly adopted in these types of studies. Variables considered for this study were also unique. &nbsp

Proceedings of International Technical Postgraduate Conference 2022

This conference proceedings contains articles on the various research ideas of the academic & research communities presented at the International Technical Postgraduate Conference 2022 (TECH POST 2022) that was held at Universiti Malaya, Kuala Lumpur, Malaysia on 24-25 September 2022. TECH POST 2022 was organized by the Faculty of Engineering, Universiti Malaya. The theme of the conference is “Embracing Innovative Engineering Technologies Towards a Sustainable Future”.  TECH POST 2022 conference is intended to foster the dissemination of state-of-the-art research from five main disciplines of Engineering: Electrical Engineering, Biomedical Engineering, Civil Engineering, Mechanical Engineering, and Chemical Engineering. The objectives of TECH POST 2022 are to bring together innovative researchers from all engineering disciplines to a common forum, promote R&D activities in Engineering, and promote the dissemination of scientific knowledge and research know-how between researchers, engineers, and students. Conference Title: International Technical Postgraduate Conference 2022Conference Acronym: TECH POST 2022Conference Date: 24-25 September 2022Conference Location: Faculty of Engineering, Universiti Malaya, Kuala Lumpur Malaysia (Hybrid Mode)Conference Organizers: Faculty of Engineering, Universiti Malaya, Kuala Lumpur, Malaysia