Perception of Politeknik Tuanku Sultanah Bahiyah's Academic Staffs Towards the Proposed Good and Services Tax

Malaysia is proposing Goods and Services Tax soon and before the government implement, it needs feedback on the understanding and acceptance by the public. This study is conducted to fulfill the gap in identifying the perception of GST among the educator in Politeknik Tuanku Sultanah Bahiyah (PTSB)....

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Main Author:	Hasmawazi, Hamzah
Format:	Thesis
Language:	eng eng
Published:	2011
Subjects:	HJ Public Finance
Online Access:	https://etd.uum.edu.my/2897/1/Hasmawazi_Hamzah.pdf https://etd.uum.edu.my/2897/2/1.Hasmawazi_Hamzah.pdf
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id	my-uum-etd.2897
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Marimuthu, Munusamy
topic	HJ Public Finance
spellingShingle	HJ Public Finance Hasmawazi, Hamzah Perception of Politeknik Tuanku Sultanah Bahiyah's Academic Staffs Towards the Proposed Good and Services Tax
description	Malaysia is proposing Goods and Services Tax soon and before the government implement, it needs feedback on the understanding and acceptance by the public. This study is conducted to fulfill the gap in identifying the perception of GST among the educator in Politeknik Tuanku Sultanah Bahiyah (PTSB). Measurements for perception were adapted from previous study. Questionnaires were distributed to 291 lectures in PTSB and 210 returned giving a 72% response rate. Descriptive and inferences statistic were used to analyses. Finding shows that there were a very low understanding and awareness among PTSB’ academic staffs and this consistent with previous findings. Government need enhance education and awareness campaign among public in order for GST to implement with much resistance.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Hasmawazi, Hamzah
author_facet	Hasmawazi, Hamzah
author_sort	Hasmawazi, Hamzah
title	Perception of Politeknik Tuanku Sultanah Bahiyah's Academic Staffs Towards the Proposed Good and Services Tax
title_short	Perception of Politeknik Tuanku Sultanah Bahiyah's Academic Staffs Towards the Proposed Good and Services Tax
title_full	Perception of Politeknik Tuanku Sultanah Bahiyah's Academic Staffs Towards the Proposed Good and Services Tax
title_fullStr	Perception of Politeknik Tuanku Sultanah Bahiyah's Academic Staffs Towards the Proposed Good and Services Tax
title_full_unstemmed	Perception of Politeknik Tuanku Sultanah Bahiyah's Academic Staffs Towards the Proposed Good and Services Tax
title_sort	perception of politeknik tuanku sultanah bahiyah's academic staffs towards the proposed good and services tax
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2011
url	https://etd.uum.edu.my/2897/1/Hasmawazi_Hamzah.pdf https://etd.uum.edu.my/2897/2/1.Hasmawazi_Hamzah.pdf
_version_	1747827455754764288
spelling	my-uum-etd.28972016-04-18T08:47:29Z Perception of Politeknik Tuanku Sultanah Bahiyah's Academic Staffs Towards the Proposed Good and Services Tax 2011-06-02 Hasmawazi, Hamzah Marimuthu, Munusamy Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ Public Finance Malaysia is proposing Goods and Services Tax soon and before the government implement, it needs feedback on the understanding and acceptance by the public. This study is conducted to fulfill the gap in identifying the perception of GST among the educator in Politeknik Tuanku Sultanah Bahiyah (PTSB). Measurements for perception were adapted from previous study. Questionnaires were distributed to 291 lectures in PTSB and 210 returned giving a 72% response rate. Descriptive and inferences statistic were used to analyses. Finding shows that there were a very low understanding and awareness among PTSB’ academic staffs and this consistent with previous findings. Government need enhance education and awareness campaign among public in order for GST to implement with much resistance. 2011-06 Thesis https://etd.uum.edu.my/2897/ https://etd.uum.edu.my/2897/1/Hasmawazi_Hamzah.pdf application/pdf eng validuser https://etd.uum.edu.my/2897/2/1.Hasmawazi_Hamzah.pdf application/pdf eng public masters masters Universiti Utara Malaysia ACTS (as amended). Income Tax Act (ITA) 1967, Sales Tax Act 1972, Services Tax Act 1975, Custom Act 1967, Excise Duty Act 1976. Budget Statement 2007. (2007, February 15). Tharman Shanmugaratnam. Singapore, from http://www.mof.gov.sg/buget CCH Tax Editor (2004). GST A Malaysia Perspective. CCH Asia Pte Limited. Cecilia Kok. (2010, January 16) Making sense of GST. Starbizweek. pp 23. Chan Chow Pong (2004). Implementation of Goods and Services Tax (GST) in Malaysia. CCH Asia Pte Limited. Chan Kee Hoong. (2005). What is GST to the man in the Street? Tax Nasional. Vol. 14/2005. pp 44-47. Chia-Tern, Huey Min. (2004, October). GST in Singapore:Policy Rationale, Implementation Strategy & Technical Design. Singapore Ministry of Finance, from http://www.adb.org/Documents/Events/2004 Choong Kwai Fatt. (2007). Malaysian Taxation-Principles and Practice. Info World Malaysia. Ely, R. A.R. & Faridah, A. (2006). Exploring the Level of Awareness of SMEs Towards GST Implementation in Malaysia. Tax Nasional. Vol. 15/2006. pp 40-43. Errol Oh. (2010, January 16). GST: Should you fear the new tax? Starbizweek. pp 20-22. ‘GST:Ramai peniaga di Malaysia Belum Faham’ (2005, October 6). Utusan Malaysia. Hanefah, Kasipillai, Bardai. (1995). Degree of Knowledge, Understanding and Attitudes of Consumers towards Value Added Tax (VAT) in Malaysia. Research Report, Faculty Accountancy,UUM. Juha Munnukka (2008). Customers’ purchase intentions as a reflection of price perception. Journal of Product & Brand Management. Vol. 17/2008. pp 188-196. Karen Tan. (2004). Is Malaysia ready to introduce this “Trendy broad-based consumption tax”? Tax Nasional. Vol. 13/2004. pp 24-27. Kasipillai, J. & Liew, R. (2005, October). Impact of GST on The Business Community: Are Firms Ready? Accountants Today. Kasipillai, J.Baldry (2005). Good and Services Tax in Malaysia. Tax Nasional. Vol. 14/2005. pp 24-32. Kasipillai, J.Baldry (2004). The Malaysia GST: Implications and Guidelines. CCH Asia Pte Limited. Kasipillai, J. (2005). A Comprehensive Guide to Malaysian Taxation (Supplement). McGram Hill (Malaysia) Sdn. Bhd. ‘KPMG: GST diunjur sekitar 3-5 peratus’ (2005, October 7). Utusan Malaysia. Lee Yuk Peng. (2009, December 16) No tabling of GST bill for first reading. The Star Online. Lee Yuk Peng. (2010, March 14) No tabling of GST bill for second reading. The Star Online. Li, K. S. (2004, May 24). Search starts for Malaysia’s most enterprising enterprises. New Straits Times. Liu Zuo (2006). Taxation in China. Thomas Learning Asia Pte. Ltd. Longman-Dictionary of Contemporary English (2003). Pearson Education Limited. Low, S.P. (1993), Interpreting the Effects of GST on Contruction. SES Journal. Vol. 21/1993. pp 4-11. Low, S.P. and Ho, D. (1994), The Response to GST by Small Construction Property Development Businesses. SES Journal. Vol. 22/1994. pp 19-22. Low, S.P. and P.W.Loi (1994), Implementation of the GST in the Singapore Construction Industry. SES Journal. Vol. 5/1994. pp 41-58. Majella Gomes (2010, May). Getting for GST. Accountants Today. Mangsor, S. (2004, May 24). Search Starts for Malaysia’s most enterprising companies. Business Times. MATA (2010). Good and Services Tax (Concept and Mechanism). Malaysia Association of Tax Accountants. McBurney, D. H. (2001). Research Methods (5th Ed.)Wadsworth Publishing Company. Merriam-Webster’s collegiate dictionary (1989). Springfield, MA:Merriam-Webster. MICPA, MIA and MIT (2005), 2005 Budget Commentary and Tax Information. Min, L.T. (2006, February 23). Government to defer GST rule. The Star. Minh L.T. (2003). Value Added Taxation:Mechanism, Design Policy Issues. World Ban Couses Practical Issue of Tax Policy. ‘Penerangan bergerak cukai IKS’ (2005, October 7). Utusan Malaysia. Pomerantz, James R. (2003). Perception: Overview. In: Lynn Nadel (Ed.), Encyclopedia of Cognitive Science, Vol. 3, London: Nature Publishing Group, pp. 527–537, from http://www.wikipedia.org/wiki/perception. Ramasamy, C. (2005). Exempting and Taxing Financial Services under Goods and Services Tax. Tax Nasional. Vol. 14/2005. Singapore Parliament (1993), White Paper on the Good and Services Tax, Ministry of Trade & Industry and Ministry of Finance, Singapore. Singh, V. (2004) The 2005 Budget:An Analysis of the Tax Proposals. The Malaysia Accountant. October 2004. Tait AA. (1988). Value Added Tax: International Practice and Problem. International Monetary Fund. Zuhrin Azam. (2011, May 11) No hurry to start GST. The Star Online.

Perception of Politeknik Tuanku Sultanah Bahiyah's Academic Staffs Towards the Proposed Good and Services Tax

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