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


  • Arlinah Abd Rashid
  • Azlina Hanif
  • Rohana Kamaruddin



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.

© 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.

Keywords: GST; acceptance; knowledge; quality of life


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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.



Community Environment / Social Psychology