Attitude determinants in proposed goods and services tax among manufacturing companies in Malaysia

Malaysian government wanted to replace the sales and service tax with goods and services tax (GST). The government would only introduce once everyone understand and familiar with the tax. This study is aimed to identify the determinants of attitudes towards the proposed GST among managers of manufa...

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Main Authors: Bidin, Zainol, Marimuthu, Munusamy
Format: Article
Language:English
Published: 2016
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Online Access:http://repo.uum.edu.my/20781/1/IRMM%206%20S8%202016%20198%20204.pdf
http://repo.uum.edu.my/20781/
http://www.econjournals.com/index.php/irmm/article/view/3932
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spelling my.uum.repo.207812017-01-30T03:39:09Z http://repo.uum.edu.my/20781/ Attitude determinants in proposed goods and services tax among manufacturing companies in Malaysia Bidin, Zainol Marimuthu, Munusamy HJ Public Finance Malaysian government wanted to replace the sales and service tax with goods and services tax (GST). The government would only introduce once everyone understand and familiar with the tax. This study is aimed to identify the determinants of attitudes towards the proposed GST among managers of manufacturing companies in Malaysia. Four variables were used to measure determinants of attitude comprising awareness, understanding, preparedness and probable area of difficulties. Asurvey was carried out to acquire the data from 1500 managers of manufacturing companies throughout Malaysia via questionnaire. Only 210 responded where 9 questionnaires were unusable giving a 13.4% (201) response rate. Data were analyzed using descriptive statistics on the demographic variables and five constructs.Test of reliability and validity were also done on the five variables.All the items in the five constructs have mean score of above 3.00. Both the Cronbach alpha value and Kaiser-Meyer-Olkin value have more than 0.70 for all the five constructs. The study has a compatibility matching of 41.8% variance (R2) and significant (P < 0.00) which shows that the determinants in attitude towards the proposed GST can be explained by the four variables; awareness, understanding, preparedness and probable area of difficulties variables. The findings also found that that the four variables are significant and positively related to attitude towards the proposed GST.Thus this study provides important and valuable inputs for the government to implement strategic plan to enhance GST knowledge among managers of manufacturing companies in Malaysia in so that GST can be introduced without obstacles 2016 Article PeerReviewed application/pdf en http://repo.uum.edu.my/20781/1/IRMM%206%20S8%202016%20198%20204.pdf Bidin, Zainol and Marimuthu, Munusamy (2016) Attitude determinants in proposed goods and services tax among manufacturing companies in Malaysia. International Review of Management and Marketing, 6 (S8). pp. 198-204. ISSN 2146-4405 http://www.econjournals.com/index.php/irmm/article/view/3932
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Bidin, Zainol
Marimuthu, Munusamy
Attitude determinants in proposed goods and services tax among manufacturing companies in Malaysia
description Malaysian government wanted to replace the sales and service tax with goods and services tax (GST). The government would only introduce once everyone understand and familiar with the tax. This study is aimed to identify the determinants of attitudes towards the proposed GST among managers of manufacturing companies in Malaysia. Four variables were used to measure determinants of attitude comprising awareness, understanding, preparedness and probable area of difficulties. Asurvey was carried out to acquire the data from 1500 managers of manufacturing companies throughout Malaysia via questionnaire. Only 210 responded where 9 questionnaires were unusable giving a 13.4% (201) response rate. Data were analyzed using descriptive statistics on the demographic variables and five constructs.Test of reliability and validity were also done on the five variables.All the items in the five constructs have mean score of above 3.00. Both the Cronbach alpha value and Kaiser-Meyer-Olkin value have more than 0.70 for all the five constructs. The study has a compatibility matching of 41.8% variance (R2) and significant (P < 0.00) which shows that the determinants in attitude towards the proposed GST can be explained by the four variables; awareness, understanding, preparedness and probable area of difficulties variables. The findings also found that that the four variables are significant and positively related to attitude towards the proposed GST.Thus this study provides important and valuable inputs for the government to implement strategic plan to enhance GST knowledge among managers of manufacturing companies in Malaysia in so that GST can be introduced without obstacles
format Article
author Bidin, Zainol
Marimuthu, Munusamy
author_facet Bidin, Zainol
Marimuthu, Munusamy
author_sort Bidin, Zainol
title Attitude determinants in proposed goods and services tax among manufacturing companies in Malaysia
title_short Attitude determinants in proposed goods and services tax among manufacturing companies in Malaysia
title_full Attitude determinants in proposed goods and services tax among manufacturing companies in Malaysia
title_fullStr Attitude determinants in proposed goods and services tax among manufacturing companies in Malaysia
title_full_unstemmed Attitude determinants in proposed goods and services tax among manufacturing companies in Malaysia
title_sort attitude determinants in proposed goods and services tax among manufacturing companies in malaysia
publishDate 2016
url http://repo.uum.edu.my/20781/1/IRMM%206%20S8%202016%20198%20204.pdf
http://repo.uum.edu.my/20781/
http://www.econjournals.com/index.php/irmm/article/view/3932
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score 12.913726