Acceptance towards Goods and Services Tax (GST) and Quality of Life: Antecedent and outcome using partial least square method

Authors

  • Arlinah Abd Rashid Arshad Ayub Graduate Business School, Universiti Teknologi MARA, 40450 Shah Alam, Malaysia
  • Azlina Hanif Arshad Ayub Graduate Business School, Universiti Teknologi MARA, 40450 Shah Alam, Malaysia
  • Rohana Kamaruddin Faculty of Business and Management, Universiti Teknologi MARA, 40450 Shah Alam, Malaysia

DOI:

https://doi.org/10.21834/e-bpj.v1i2.252

Keywords:

GST, Acceptance, Knowledge, Quality of Life

Abstract

The good and service tax (GST) in Malaysia was implemented in 2015 as a tax reform program to generate a stable source of revenue. This study explores the respondents' behaviour towards GST, a week post-implementation. The partial least square (PLS) modelling was used to establish the relationship between acceptance, knowledge and feelings towards GST as well as the household quality of life. There is a positive relationship between the antecedents and the quality of life. Acceptance of GST exerts a significant relationship towards feelings and quality of life. The study concludes that Malaysians, in general, accept GST that ensures a better quality of life in the future.

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Published

2016-06-28

How to Cite

Abd Rashid, A., Hanif, A., & Kamaruddin, R. (2016). Acceptance towards Goods and Services Tax (GST) and Quality of Life: Antecedent and outcome using partial least square method. Environment-Behaviour Proceedings Journal, 1(2), 25–32. https://doi.org/10.21834/e-bpj.v1i2.252

Issue

Section

Community Environment / Social Psychology