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Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students

Hasnah, Haron and Ishak, Ismail and Yuvaraj, Ganesan and Shalene, Kalyanasundaram (2016) Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students. In: Persidangan Kebangsaan Ekonomi Malaysia Ke-11, 27-28 Julai 2016 , Bandar Baru Bangi, Selangor. pp. 1-11.. (Unpublished)

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Abstract

This study examines the factors that influence consumers’ level of acceptance of Goods and Services tax (GST) using the Theory of Planned Behaviour. A total of 228 questionnaires from online survey amongst MBA students from four selected universities, was analysed to achieve the research objectives. The finding reveals that the level of acceptance of GST was low among MBA students, and their attitude towards accepting GST and perceived behavioural control have a significant relationship with the level of acceptance of GST. Further, rule observance behaviour and perception of GST fairness were significant antecedents to attitude and self-efficacy and level of GST knowledge were significant antecedents to perceived behavioural control. The relevant authorities need to draw new mechanisms to enable the public to understand and accept GST.

Item Type: Conference or Workshop Item (Lecture)
Uncontrolled Keywords: Goods & Services Tax, GST, Theory of Planned Behaviour
Subjects: H Social Sciences > HJ Public Finance
Faculty/Division: Faculty of Industrial Management
Depositing User: Noorul Farina Arifin
Date Deposited: 11 Aug 2016 06:52
Last Modified: 26 Jun 2019 01:59
URI: http://umpir.ump.edu.my/id/eprint/13989
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