Acceptance towards Goods and Services Tax (GST) and Quality of Life: Antecedent and outcome using partial least square method
DOI:
https://doi.org/10.21834/e-bpj.v1i2.252Keywords:
GST, Acceptance, Knowledge, Quality of LifeAbstract
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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Copyright (c) 2016 Arlinah Abd Rashid, Azlina Hanif, Rohana Kamaruddin
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