Type | Journal Article - Environment-Behaviour Proceedings Journal |
Title | Acceptance towards Goods and Services Tax (GST) and Quality of Life: Antecedent and outcome using partial least square method |
Author(s) | |
Volume | 1 |
Issue | 2 |
Publication (Day/Month/Year) | 2016 |
Page numbers | 25-32 |
URL | http://ebpj.e-iph.co.uk/index.php/EBProceedings/article/view/252 |
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. |
» | Pakistan - Integrated Household Survey 2001-2002 |