Factors Influencing Knowledgeable Consumers’ Level Of Acceptance Of Goods And Services Tax
| dc.contributor.author | Kalyanasundaram, Shalene | |
| dc.date.accessioned | 2016-09-28T07:26:28Z | |
| dc.date.available | 2016-09-28T07:26:28Z | |
| dc.date.issued | 2015 | |
| dc.description.abstract | The implementation of Goods and Services tax (GST) on the 1st of April 2015 is a milestone for Malaysia. The implementation of GST is of vital importance in order to support the development of the nation. This study was developed in order to identify the factors that influence knowledgeable consumers’ level of acceptance of GST using the Theory of Planned Behaviour. Factors examined include Rule observance behavior, Perception of fairness of GST, Level of GST knowledge, Self-efficacy, Attitude, Subjective Norm and Perceived Behavioral Control. Questionnaires were distributed online to MBA students of Universiti Sains Malaysia, Universiti Kebangsaan Malaysia, Universiti Malaya and Universiti Putra Malaysia in February 2015. 228 MBA students participated in the study and Smart PLS was used to test the validity and reliability of the data as well as the hypotheses developed. Findings of the study concluded that 6 hypotheses out of 7 were supported. The acceptance level of GST was slightly low with Attitude and Perceived Behavioural Control being significant influencers of the acceptance level. Rule Observance Behaviour and Perception of GST fairness were significant antecedents to Attitude with perception of fairness being the variable with higher weightage. Self-efficacy and Level of GST knowledge were acceptable antecedents to Perceived Behavioral Control with Self-Efficacy carrying the higher weightage of significance. This implies that although the level of GST knowledge is enhanced amongst consumers, level of acceptance will not improve without effective measures taken to enhance their perception of GST fairness. Besides that, the mere understanding of GST will not be sufficient to influence acceptance of GST. Consumers need to be educated on how to manage their consumption and finances as well as be given ample support during this transition period. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/2620 | |
| dc.language.iso | en | en_US |
| dc.publisher | Universiti Sains Malaysia | en_US |
| dc.subject | Implementation of Goods and Services tax (GST) | en_US |
| dc.title | Factors Influencing Knowledgeable Consumers’ Level Of Acceptance Of Goods And Services Tax | en_US |
| dc.type | Thesis | en_US |
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