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Awareness and Perception of Taxpayers towards Goods and Services Tax (GST) Implementation

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  • Mohamad Ali Roshidi Ahmad
  • Zuriadah Ismail
  • Hazianti Abdul Halim

Abstract

Announcement the proposed implementation of Goods and Services Tax (GST) are made by the Prime Minister of Malaysia in Budget 2005. However, the implementation has been delayed and the government has made decision to implement it on April 2015, as they are wanted to receive public feedback before implementing it. Until now, many communities are less understanding and confused regarding GST system and give a negative perception about it. Accordingly, this study attempts to find out what level of awareness and perception to GST taxpayers in Malaysia. This study only consists 256 civil servants of the secondary school teachers in the area Kuala Kangsar, Perak. Data collected using questionnaires. The results showed that the level of awareness was moderate and the majority of respondents give a high negative perception to the impact of GST. This eventually causes the majority of respondents did not accept the implementation of GST in Malaysia.

Suggested Citation

  • Mohamad Ali Roshidi Ahmad & Zuriadah Ismail & Hazianti Abdul Halim, 2016. "Awareness and Perception of Taxpayers towards Goods and Services Tax (GST) Implementation," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 75-94, November.
    • Handle: RePEc:hur:ijarbs:v:6:y:2016:i:11:p:75-94
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    References listed on IDEAS

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    Cited by:

    1. Pregoner, Joseph Dave Mendoza & Ebrahim, Ayesha & Mojares, Elijah & Montes, Reiner, 2020. "The Impact of Tax Reform for Acceleration and Inclusion (TRAIN) Law on Poor Income Class Families: A Phenomenological Study," EdArXiv k2n6r, Center for Open Science.
    2. R, Revathi & L. M., Madhushree & Aithal, Sreeramana, 2019. "Review on Global Implications of Goods and Service Tax and its Indian Scenario," MPRA Paper 95152, University Library of Munich, Germany.

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