Problems in GST Implementation and GST Withdrawal of Malaysian SMEs
Table 2:
| Frequency | Percent % | ||
| Position | Owner | 36 | 43.4 |
| Manager | 11 | 13.3 | |
| Account/Tax Executive | 36 | 43.4 | |
| Business Size | Medium | 25 | 30.1 |
| Small | 17 | 20.5 | |
| Micro | 41 | 49.4 | |
| Year of Establishment(Business Experiences) | Less than 1998 | 2 | 2.4 |
| 1999-2008 | 20 | 24.1 | |
| 2009-2018 | 61 | 73.5 | |
