Factors Influencing Students Intention To Spend Under Goods And Services Tax Regime

The main way to collect the government revenue from individuals, companies and the other entities is by using tax. There are several types of taxes that the people have to pay, one of those is goods and services tax (GST) which consider as broad-based that cover almost all the transactions including...

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Main Author:	Mahmood, Ahmed Obaid
Format:	Thesis
Language:	eng eng
Published:	2018
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/8177/1/s822362_01.pdf https://etd.uum.edu.my/8177/2/s822362_02.pdf
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id	my-uum-etd.8177
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Marimuthu, Munusamy
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Mahmood, Ahmed Obaid Factors Influencing Students Intention To Spend Under Goods And Services Tax Regime
description	The main way to collect the government revenue from individuals, companies and the other entities is by using tax. There are several types of taxes that the people have to pay, one of those is goods and services tax (GST) which consider as broad-based that cover almost all the transactions including the goods and services that imported, except the one that assorted as zero supply and exempt supply thus it will be exempt by the government. This study aims to investigate how this tax will affect the student spending behavior by using the theory of planned behavior (TPB) by determining the level of each of the factors which are attitudes, subjective norms, GST knowledge, government subsidies and the intention to spend among postgraduate student in Universiti Utara Malaysia (UUM). Also, by determining the relationship between attitudes, subjective norms, GST knowledge, government subsidies and the intention to spend among postgraduate student in UUM. Furthermore, this study attempts to provide some insight into the government in order to rise the student spending. This study done based on 360 questionnaires that have been responded by the postgraduate students of UUM. In this study five metrics of variables have been used, one dependent (student intention to spend) and four independents (attitude, subjective norms, GST knowledge and government subsidy). Descriptive and inference analysis were used for this study to describe the variables and to test the hypotheses. All variables are significantly affecting the intention to spend under GST among postgraduate students.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Mahmood, Ahmed Obaid
author_facet	Mahmood, Ahmed Obaid
author_sort	Mahmood, Ahmed Obaid
title	Factors Influencing Students Intention To Spend Under Goods And Services Tax Regime
title_short	Factors Influencing Students Intention To Spend Under Goods And Services Tax Regime
title_full	Factors Influencing Students Intention To Spend Under Goods And Services Tax Regime
title_fullStr	Factors Influencing Students Intention To Spend Under Goods And Services Tax Regime
title_full_unstemmed	Factors Influencing Students Intention To Spend Under Goods And Services Tax Regime
title_sort	factors influencing students intention to spend under goods and services tax regime
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/8177/1/s822362_01.pdf https://etd.uum.edu.my/8177/2/s822362_02.pdf
_version_	1747828343609229312
spelling	my-uum-etd.81772021-11-22T01:42:35Z Factors Influencing Students Intention To Spend Under Goods And Services Tax Regime 2018 Mahmood, Ahmed Obaid Marimuthu, Munusamy Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting The main way to collect the government revenue from individuals, companies and the other entities is by using tax. There are several types of taxes that the people have to pay, one of those is goods and services tax (GST) which consider as broad-based that cover almost all the transactions including the goods and services that imported, except the one that assorted as zero supply and exempt supply thus it will be exempt by the government. This study aims to investigate how this tax will affect the student spending behavior by using the theory of planned behavior (TPB) by determining the level of each of the factors which are attitudes, subjective norms, GST knowledge, government subsidies and the intention to spend among postgraduate student in Universiti Utara Malaysia (UUM). Also, by determining the relationship between attitudes, subjective norms, GST knowledge, government subsidies and the intention to spend among postgraduate student in UUM. Furthermore, this study attempts to provide some insight into the government in order to rise the student spending. This study done based on 360 questionnaires that have been responded by the postgraduate students of UUM. In this study five metrics of variables have been used, one dependent (student intention to spend) and four independents (attitude, subjective norms, GST knowledge and government subsidy). Descriptive and inference analysis were used for this study to describe the variables and to test the hypotheses. All variables are significantly affecting the intention to spend under GST among postgraduate students. 2018 Thesis https://etd.uum.edu.my/8177/ https://etd.uum.edu.my/8177/1/s822362_01.pdf text eng 2021-10-09 public https://etd.uum.edu.my/8177/2/s822362_02.pdf text eng public other masters Universiti Utara Malaysia Ahmad, M. A. R., Ismail, Z., & Halim, H. A. (2016). Awareness and perception of taxpayers towards goods and services tax (GST) implementation. International Journal of Academic Research in Business and Social Sciences, 75-93. Ajzen, I. (2006). Constructing a theory of planned behavior questionnaire. Retrieved. From http://people.umass.edu/aizen/tpb.html Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211. Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. 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Factors Influencing Students Intention To Spend Under Goods And Services Tax Regime

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