Acceptance towards Goods and Services Tax (GST) among local business communities

Asmuni, Shahariah; Yusoff, S. Y. M.; Ses, Nur Syuhadah Mohd

doi:10.24191/jeeir.v5i4.8837

Cited by 6 publications

(11 citation statements)

References 0 publications

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“…and Figure5. Therefore, hypothesis H2 of the current study is supported by the respondents from Klang Valley, Malaysia, and validated byAsmuni et al (2017), Q-squared (Q 2 ) effect size…”

mentioning

confidence: 57%

“…Bidin et al (2011) affirm that notwithstanding the enforcement actions taken, such as penalty, fines, and even prison terms, those who evade tax and non-compliance problems constitute IRBM's central issue. Similarly, Asmuni et al (2017) argue that the survivability aspect of indirect tax, SST, depends on public acceptance. Asmuni et al (2017) trace the history of the indirect tax reform rebellion to the 18 th century, while Casal et al (2016) confirm the arrest and jail of Henry David Thoreau for his refusal to pay the poll tax.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Similarly, Asmuni et al (2017) argue that the survivability aspect of indirect tax, SST, depends on public acceptance. Asmuni et al (2017) trace the history of the indirect tax reform rebellion to the 18 th century, while Casal et al (2016) confirm the arrest and jail of Henry David Thoreau for his refusal to pay the poll tax.…”

Section: Literature Reviewmentioning

confidence: 99%

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Examining public acceptance choice causes on sales and service tax implementation in Malaysia

Jamel¹,

Popoola

2020

Problems and Perspectives in Management

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In Malaysia, the indirect tax environment is evolving fast, and the risk has never been higher. The public perception of Sales and Service Tax (SST) as a business cost aggravates the increase in essential needs prices. Hence, the heavy burden on Malaysians’ income, which ultimately constitutes a big worry and outcry, makes the study relevant. The study investigates the relationship between selected causes of equity and fairness (tax fairness), certainty (tax burden), accountability to taxpayers, tax knowledge, and public acceptance of SST implementation in Malaysia. Data were collected through a structured survey among the public in Klang Valley. Respondents were chosen randomly from various locations in public and private sector organizations. A total of 177 out of the 228 completed and received questionnaires are found suitable for further analysis. The study adopts the SmartPLS version 3.3.2 statistical analysis tool to test the four hypotheses formulated. The study results reveal tax fairness, tax burden, and government accountability are significant and positively relate to public acceptance of SST implementation in Malaysia. This further buttressed that tax fairness, tax burden, and government accountability are critical for public acceptance of SST implementation because of their economic implications. In contrast, tax knowledge is not significant and negatively relates to public acceptance of SST implementation. The effect indicates that tax knowledge is not an essential factor as far as public acceptance of SST implementation is concerned in Malaysia.

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“…and Figure5. Therefore, hypothesis H2 of the current study is supported by the respondents from Klang Valley, Malaysia, and validated byAsmuni et al (2017), Q-squared (Q 2 ) effect size…”

mentioning

confidence: 57%

Section: Literature Reviewmentioning

confidence: 99%

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Examining public acceptance choice causes on sales and service tax implementation in Malaysia

Jamel¹,

Popoola

2020

Problems and Perspectives in Management

View full text Add to dashboard Cite

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“…Further, the study in [32] claims that preparedness for GST regulation is one of the factors that is positively related to acceptance of a GST. A well-prepared business would predictably comprehend the new tax system better, and the study in [33] indicates that this could influence the level of compliance with a GST. Businesses might have to modify their accounting systems and business processes as they prepare to maintain proper financial records, subscribe to VAT-ready software that would facilitate error-free bookkeeping for VAT compliance, and train employees in the skills necessary to operate it [9].…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Relevance of Technology Acceptance Model for the Implementation of Value Added Tax (VAT) In the United Arab Emirates (UAE): Evidence of Distinctive Behavioral Connections

Kasim*¹,

Hanafi²,

Suki³

2019

IJRTE

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The objective of this study is to examine the relationship between behavioral constructs of business operatives and their attitudes toward implementation of the Value Added Tax (VAT) in the United Arab Emirates (UAE). Data was collected using questionnaire survey for a sample of 189 business operators in the UAE. Path analysis using partial least square–structural equation modeling (PLS-SEM) was utilized to analyze the research model, applying the technology acceptance model (TAM) with addition of challenges to reflect the unique behavioral attributes in the UAE. The findings of PLS-SEM reveal that challenges were the primary construct related to the business operatives’ attitudes for implementation of the VAT. However, preparedness was the least influential factor on the attitudes of business operatives regarding implementation of the VAT. Thus, these results reiterate the significance of the TAM in explaining the behavioral dynamic of business operatives for the implementation of the VAT.

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“…Realistically, convincing the public, businesses, and firms to accept the introduction of GST in Malaysia during the implementation year was not an easy task for the previous government, particularly for the Royal Malaysian Customs Department (RMCD). At that time, the public believed that they would suffer with a price hike and increase in inflation post implementation (Asmuni, Yusoff, & Mohd Ses, 2017). Generally, the imposition of GST covered all citizens regardless of their level of income, as it was dependent on their consumption (Shaari, Ali, & Ismail, 2015).…”

Section: Introductionmentioning

confidence: 99%

Tax Reform: Is it Welfare-Enhancing or Welfare-Reducing?

Taha

Ahmad

Endut

et al. 2021

IJBS

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The ongoing tax reform in Malaysia has triggered our motivation to understand the effect of such reform on the public since the government has continuously emphasised that the changes would not burden the consumer. Whether this is a myth or reality is deemed interesting to ponder upon. Thus, this study aims to provide evidence concerning Malaysian tax reform on consumer welfare by looking at the price effect, consumer burden, and inflation. Price observations of the pre-, during and post-reformation period were conducted to provide meaningful evidence. Interestingly, the outcome of the observation rules out the public accusation that the tax reform would boost the price of goods and services and further result in a welfarereducing event. Also, a review of the recent statistics on poverty incidence does not show a negative effect of tax policy changes on society’s welfare. It is hoped that the discussion provided in this paper will shed light on the impact of tax reformation in Malaysia, albeit a further thorough examination might be required.

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Acceptance towards Goods and Services Tax (GST) among local business communities

Cited by 6 publications

References 0 publications

Examining public acceptance choice causes on sales and service tax implementation in Malaysia

Examining public acceptance choice causes on sales and service tax implementation in Malaysia

Relevance of Technology Acceptance Model for the Implementation of Value Added Tax (VAT) In the United Arab Emirates (UAE): Evidence of Distinctive Behavioral Connections

Tax Reform: Is it Welfare-Enhancing or Welfare-Reducing?

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