Penganggaran Impak Pelaksanaan CBP ke atas Kos Pengeluaran dan Kos Sara Hidup di Malaysia

Asan Ali Golam Hassan (), Mohd Yusof Saari (), Chakrin Utit (), Azman Hassan () and Mukaramah Harun ()
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Asan Ali Golam Hassan: International Business School Universiti Teknologi Malaysia Jalan Sultan Yahya Petra (Jalan Semarak) 54100 Kuala Lumpur, Malaysia
Mohd Yusof Saari: Institut Kajian Dasar Pertanian dan Makanan Universiti Putra Malaysia Putra Infoport 43400 Serdang, Selangor, Malaysia
Chakrin Utit: Institut Kajian Dasar Pertanian dan Makanan Universiti Putra Malaysia Putra Infoport 43400 Serdang, Selangor, Malaysia
Azman Hassan: Jabatan Ekonomi Fakulti Ekonomi dan Pengurusan Universiti Putra Malaysia 43400 Serdang, Selangor, Malaysia
Mukaramah Harun: Pusat Pengajian Ekonomi, Kewangan dan Perbankan Universiti Utara Malaysia 06010 Sintok, Kedah, Malaysia

Jurnal Ekonomi Malaysia, 2016, vol. 50, issue 2, 15-30

Abstract: The implementation of Goods and Services Tax (GST) is often attributed as the main cause of the rising prices of goods and services. The main objective of this study is to estimate the extent of GST implementation impact on the costs of production, which in turn have implication on households’ living costs. To achieve these objectives, the input-output price model is developed with modifications to take into account three different tax categories namely standard-rated supplies, zero-rated supplies and exempt supplies. The study finds that the implementation of the GST tends to benefit the economy. GST has the potential to reduce the prices of goods and services by 7.4% compared to only 2.0% expected price increase. The impact of this 5.4% price reduction not only increases the purchasing power of household but also has the potential to narrow the consumption gap between ethnic groups and income classes. However, the actual benefits to the economy depending on the compliance rates of industries to the GST system.

Keywords: Goods and Services Tax (GST); input-Output; living cost; production cost (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ukm:jlekon:v:50:y:2016:i:2:p:15-30

DOI: 10.17576/JEM-2016-5002-02

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