The perception towards the readiness of Goods & Services Tax (GST) re-implementation in Malaysia: A preliminary study in Klang Valley

The purpose of this study to examine the perception of Malaysian towards the reimplementation of Goods and Services Tax (GST). A theoretical framework was developed based on Theory of planned behaviour (TPB). The objective of this study were to determine the relationship between attitudes, subjectiv...

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Bibliographic Details
Main Author:	Ng, Jenny
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/10754/1/s829343_01.pdf https://etd.uum.edu.my/10754/2/s829343_02.pdf
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id	my-uum-etd.10754
record_format	uketd_dc
spelling	my-uum-etd.107542023-11-26T06:37:28Z The perception towards the readiness of Goods & Services Tax (GST) re-implementation in Malaysia: A preliminary study in Klang Valley 2023 Ng, Jenny Jamaluddin, Zakiyah College of Business (COB) College of Business (COB) HJ4771.6 Income Tax. Tax Returns. The purpose of this study to examine the perception of Malaysian towards the reimplementation of Goods and Services Tax (GST). A theoretical framework was developed based on Theory of planned behaviour (TPB). The objective of this study were to determine the relationship between attitudes, subjective norms, perceived behavioural control and knowledge towards the readiness of GST re-implementation. Questionnaires were distributed to collect the data in Klang Valley, Malaysia. A total of one hundred twenty-six (126) data collected from Klang Valley respondents via random sampling. The reliability analysis, descriptive analysis and multiple regression analysis were conducted using the collected data. The findings demonstrate that perceived behavioural control and knowledge were significantly towards the readiness of GST re-implementation. Meanwhile, the attitudes and subjective norms showed that insignificantly towards the readiness of GST re-implementation. The findings also showed that independent variables were able to explain 70.7% of the variance towards the readiness of GST re-implementation. 2023 Thesis https://etd.uum.edu.my/10754/ https://etd.uum.edu.my/10754/1/s829343_01.pdf text eng 2026-04-30 staffonly https://etd.uum.edu.my/10754/2/s829343_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Jamaluddin, Zakiyah
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Ng, Jenny The perception towards the readiness of Goods & Services Tax (GST) re-implementation in Malaysia: A preliminary study in Klang Valley
description	The purpose of this study to examine the perception of Malaysian towards the reimplementation of Goods and Services Tax (GST). A theoretical framework was developed based on Theory of planned behaviour (TPB). The objective of this study were to determine the relationship between attitudes, subjective norms, perceived behavioural control and knowledge towards the readiness of GST re-implementation. Questionnaires were distributed to collect the data in Klang Valley, Malaysia. A total of one hundred twenty-six (126) data collected from Klang Valley respondents via random sampling. The reliability analysis, descriptive analysis and multiple regression analysis were conducted using the collected data. The findings demonstrate that perceived behavioural control and knowledge were significantly towards the readiness of GST re-implementation. Meanwhile, the attitudes and subjective norms showed that insignificantly towards the readiness of GST re-implementation. The findings also showed that independent variables were able to explain 70.7% of the variance towards the readiness of GST re-implementation.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Ng, Jenny
author_facet	Ng, Jenny
author_sort	Ng, Jenny
title	The perception towards the readiness of Goods & Services Tax (GST) re-implementation in Malaysia: A preliminary study in Klang Valley
title_short	The perception towards the readiness of Goods & Services Tax (GST) re-implementation in Malaysia: A preliminary study in Klang Valley
title_full	The perception towards the readiness of Goods & Services Tax (GST) re-implementation in Malaysia: A preliminary study in Klang Valley
title_fullStr	The perception towards the readiness of Goods & Services Tax (GST) re-implementation in Malaysia: A preliminary study in Klang Valley
title_full_unstemmed	The perception towards the readiness of Goods & Services Tax (GST) re-implementation in Malaysia: A preliminary study in Klang Valley
title_sort	perception towards the readiness of goods & services tax (gst) re-implementation in malaysia: a preliminary study in klang valley
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10754/1/s829343_01.pdf https://etd.uum.edu.my/10754/2/s829343_02.pdf
_version_	1783729424744579072

The perception towards the readiness of Goods & Services Tax (GST) re-implementation in Malaysia: A preliminary study in Klang Valley

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