“Tahap Kefahaman Dan Kesediaan Pengguna Terhadap Pelaksanaan Cukai Barang Dan Perkhidmatan: Satu Tinjauan Di Sekitar Pelabuhan Klang: The Level of Understanding and Readiness towards the Implimentation of Goods and Services Tax: A Study Case in Port Klang”. Journal of Management and Muamalah , vol. 6, no. 1, June 2016, pp. 35-46, https://jmm.uis.edu.my/index.php/jurnal/article/view/97.