Acceptance towards Goods and Services Tax (GST) among local business communities / Shahariah Asmuni, Sabariah Yusoff and Nur Syuhadah Mohd Ses.
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 co...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi Mara Selangor
2017
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| Online Access: | https://ir.uitm.edu.my/id/eprint/32244/ |
| _version_ | 1848807973272420352 |
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| author | Asmuni, Shahariah Yusoff, Sabariah Mohd Ses, Nur Syuhadah |
| author_facet | Asmuni, Shahariah Yusoff, Sabariah Mohd Ses, Nur Syuhadah |
| author_sort | Asmuni, Shahariah |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T22:51:20Z |
| format | Article |
| id | uitm-32244 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:51:20Z |
| publishDate | 2017 |
| publisher | Universiti Teknologi Mara Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-322442020-07-14T06:27:38Z https://ir.uitm.edu.my/id/eprint/32244/ Acceptance towards Goods and Services Tax (GST) among local business communities / Shahariah Asmuni, Sabariah Yusoff and Nur Syuhadah Mohd Ses. jeeir Asmuni, Shahariah Yusoff, Sabariah Mohd Ses, Nur Syuhadah Accounting. Bookkeeping Tax accounting 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. Universiti Teknologi Mara Selangor 2017-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/32244/1/AJ_SHAHARIAH%20ASMUNI%20JEEIR%20B%2017.pdf Asmuni, Shahariah and Yusoff, Sabariah and Mohd Ses, Nur Syuhadah (2017) Acceptance towards Goods and Services Tax (GST) among local business communities / Shahariah Asmuni, Sabariah Yusoff and Nur Syuhadah Mohd Ses. (2017) Journal of Emerging Economies and Islamic Research (JEEIR) <https://ir.uitm.edu.my/view/publication/Journal_of_Emerging_Economies_and_Islamic_Research_=28JEEIR=29.html>, 5 (4). pp. 1-11. ISSN 2289-2559 https://journal.uitm.edu.my/ojs/index.php/JEEIR/ |
| spellingShingle | Accounting. Bookkeeping Tax accounting Asmuni, Shahariah Yusoff, Sabariah Mohd Ses, Nur Syuhadah Acceptance towards Goods and Services Tax (GST) among local business communities / Shahariah Asmuni, Sabariah Yusoff and Nur Syuhadah Mohd Ses. |
| title | Acceptance towards Goods and Services Tax (GST) among
local business communities / Shahariah Asmuni, Sabariah Yusoff and Nur Syuhadah Mohd Ses. |
| title_full | Acceptance towards Goods and Services Tax (GST) among
local business communities / Shahariah Asmuni, Sabariah Yusoff and Nur Syuhadah Mohd Ses. |
| title_fullStr | Acceptance towards Goods and Services Tax (GST) among
local business communities / Shahariah Asmuni, Sabariah Yusoff and Nur Syuhadah Mohd Ses. |
| title_full_unstemmed | Acceptance towards Goods and Services Tax (GST) among
local business communities / Shahariah Asmuni, Sabariah Yusoff and Nur Syuhadah Mohd Ses. |
| title_short | Acceptance towards Goods and Services Tax (GST) among
local business communities / Shahariah Asmuni, Sabariah Yusoff and Nur Syuhadah Mohd Ses. |
| title_sort | acceptance towards goods and services tax (gst) among
local business communities / shahariah asmuni, sabariah yusoff and nur syuhadah mohd ses. |
| topic | Accounting. Bookkeeping Tax accounting |
| url | https://ir.uitm.edu.my/id/eprint/32244/ https://ir.uitm.edu.my/id/eprint/32244/ |