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Citation Information

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.

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