Awareness and Perception of Taxpayers towards Goods and Services Tax (GST) Implementation

Mohamad Ali Roshidi Ahmad, Zuriadah Ismail and Hazianti Abdul Halim

International Journal of Academic Research in Business and Social Sciences, 2016, vol. 6, issue 11, 75-94

Abstract: Announcement the proposed implementation of Goods and Services Tax (GST) are made by the Prime Minister of Malaysia in Budget 2005. However, the implementation has been delayed and the government has made decision to implement it on April 2015, as they are wanted to receive public feedback before implementing it. Until now, many communities are less understanding and confused regarding GST system and give a negative perception about it. Accordingly, this study attempts to find out what level of awareness and perception to GST taxpayers in Malaysia. This study only consists 256 civil servants of the secondary school teachers in the area Kuala Kangsar, Perak. Data collected using questionnaires. The results showed that the level of awareness was moderate and the majority of respondents give a high negative perception to the impact of GST. This eventually causes the majority of respondents did not accept the implementation of GST in Malaysia.

Keywords: Goods and Service Tax (GST); awareness; perception (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://hrmars.com/hrmars_papers/Awareness_and_Perc ... _Implementation1.pdf (application/pdf)
http://hrmars.com/hrmars_papers/Awareness_and_Perc ... _Implementation1.pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hur:ijarbs:v:6:y:2016:i:11:p:75-94

Access Statistics for this article

More articles in International Journal of Academic Research in Business and Social Sciences from Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences
Bibliographic data for series maintained by Hassan Danial Aslam ().