Acceptance towards Goods and Services Tax (GST) among local business communities
DOI:
https://doi.org/10.24191/jeeir.v5i1.6345Keywords:
Goods and services tax, Acceptance, Awareness, Business communityAbstract
The Goods and Services Tax (GST) has been introduced in Malaysia to replace the Sales and Services Tax (SST) to improve the efficiency of indirect tax collection. However, its implementation has not been fully understood by business people. This research aims to examine the key factors that have contributed to the level of acceptance towards GST among business communities in a local city, Johor Bharu. In this study, three variables were selected namely awareness, understanding and attitude. Using questionnaire as a research instrument, 100 sets of questionnaires were distributed. Multiple regression analysis was used to test the relationship among awareness, understanding and attitude with the level of acceptance among business communities towards GST. The results revealed that the mean score for all independent variables is moderate. Awareness and attitude were found to have significant impact on the level of acceptance among business community towards GST, while understanding is not significant. The business community in Johor Bahru shows a moderate or positive level of acceptance and attitude towards GST.
References
Ahmad, S. Y., M. F. Sabri, Husniyah A. R. & Syuhaily O. (2017). Factors Predicting Financial Security of Female Headed Households. Journal of Emerging Economies and Islamic Research, 5(1), 25-38.
Asafu-Adjaye, J., & Mahadevan, R. (2002). The welfare effects of the Australian goods and services tax. The Singapore Economic Review, 47(1), 49-63.
Bidin, Z., & Marimuthu, M. (2016). Attitude Determinants in Proposed Goods and Services Tax among Manufacturing Companies in Malaysia. International Review of Management and Marketing. 6(S8), 198-204.
Bidin, Z., Marimuthu, M., Derashid, C., Idris, K. M., & Ahmad, N. (2016). Determinants of Attitude toward Proposed Good and Services Tax among Business Communities in Malaysia. International Review of Management and Marketing, 6(S8), 193-197.
Fadzillah, N. S. M., & Husin, Z. (2016). The Acceptance Level on GST Implementation in Malaysia. Gading Journal for the Social Sciences, 1(2),1-6.
Ishak, N. I., M. H. Othman & M. F. Omar (2015). Students' perception towards the newly implemented Goods and Services Tax (GST) in Malaysia. International Journal of Contemporary Applied Sciences. 2(6). 80-99
Jaidi, J., Noordin, R. & Kassim, A . W. M. (2013). Individual Taxpayers’ Perception Towards Self-Assessment System: A Case of Sabah, Journal of the Asian Academy of Applied Business, 2(1), 56-65.
Ling, S. C., Osman, A., Arman Hadi, A. B., Muhammad Safizal, A., & Rana, S. M. (2016). Public acceptance and compliance on goods and services tax (GST) implementation: A case study of Malaysia. Asian Journal of Social Sciences & Humanities, 5(1), 1-12.
Liu, B., Huang, A., & Freudenberg, B. (2014). The impact of the GST on mortgage pricing of Australian credit unions: An empirical analysis. Accounting Research Journal, 27(1), 37-51.
Marimuthu. M, Zainol Bidin, & Hijjatullah Abd Jabbar. (2012). Perceptions of Tax Agents Towards the Proposed Goods and Services Tax in Malaysia. Unpublished Report.
Marimuthu, M., & Bidin, Z. (2016). Awareness, Attitude and Probable Area of Difficulties towards the Proposed Goods and Services Tax in Malaysia. International Review of Management and Marketing, 6(S8), 175-180.
Marquardt, Donald W. (1970). Generalized Inverses, Ridge Regression and Biased Linear Estimation. Technometrics,12, 591-612.
Naidu, S. (2015, April 1). Consumers, businesses confused as Malaysia implements GST. Channel New Asia. Retrieved from Malaysia. http://(/action/news/8396414/search?query=Malaysia).
Palanisamy, Y. (2017, February 28). Malaysians more accepting of GST now. Malay Mail Online. http://www.themalaymailonline.com/print/malaysia/malaysians-more-accepting-of-gst-now-says-deputy-finance-minister
Palil, M. R., & Ibrahim, M. A. (2011). The Impacts of Goods and Services Tax (GST) On Middle Income Earners In Malaysia. World Review of Business Research, 1(3), 192-206.
Rashid, A. A., Hanif, A., & Kamaruddin, R. (2015). Acceptance towards Goods and Services Tax (GST) and Quality of Life : Antecedent and outcome using partial least square method. Environment - Behavior Proceedings Journal, 1(2), 9-14.
Saira, K. , M. A. Zariyawati & L. Yoke-May. Political Managements and Policies in Malaysia 265 An Exploratory Study of Goods and Services Tax Awareness in Malaysia. 265-276. repo.uum.edu.my/3178/1/S14.pdf, 265-276.
Sekaran, U. and Bougie, R. (2013) Research Methods for Business: A Skill-Building Approach. 6th Edition. New York: Wiley.
Shamsuddin, A., Ishfaq, M., Ruslan, M., Halim, A. A., Zahari, N. F., Farhana, N., & Fazi, M. (2014). Educators’ Awareness and Acceptance towards Goods and Services Tax (GST) Implementation in Malaysia: A Study in Bandar Muadzam Shah, Pahang. International Journal of Business, Economics and Law, 4(1), 1-10. https://doi.org/10.5430/ijfr.v4n1p54
Shamsuddin, A., Seagaran, D. C., Rajasegaran, G., Keshenan, L. J. & Selvam, S. (2016). The impacts of goods and services tax (GST) on the small medium enterprise (SMEs) in Johor Bahru. South East Asia Journal of Contemporary Business, Economics and Law. 10(1).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2017 Shahariah Asmuni, Sabariah Yusoff, Nur Syuhadah Mohd Ses
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
