The effect of sales and service tax (sst) implementation on the spending behavior among Universiti Utara Malaysia students

The Sales and Services Tax (SST) has been implemented in Malaysia to replace the Goods and Services Tax (GST) commencing on 1st September 2018. SST is a singletier system, expecting to reduce the tax burden on the consumers. The implementation of SST has a huge impact on all, especially on the spen...

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Main Author:	Ooi, Xiu Hui
Format:	Thesis
Language:	eng eng eng
Published:	2018
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9532/1/s824785_01.pdf https://etd.uum.edu.my/9532/2/s824785_02.pdf https://etd.uum.edu.my/9532/3/s824785_references.docx
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id	my-uum-etd.9532
record_format	uketd_dc
spelling	my-uum-etd.95322022-06-28T02:13:43Z The effect of sales and service tax (sst) implementation on the spending behavior among Universiti Utara Malaysia students 2018 Ooi, Xiu Hui Bidin, Zainol Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. The Sales and Services Tax (SST) has been implemented in Malaysia to replace the Goods and Services Tax (GST) commencing on 1st September 2018. SST is a singletier system, expecting to reduce the tax burden on the consumers. The implementation of SST has a huge impact on all, especially on the spending behavior of consumers. Therefore, this study aims to investigate the effect of SST implementation on the spending behavior and the intention to spend among Universiti Utara Malaysia (UUM) students. The study is performed by adopting the Theory of Planned Behavior (TPB) model. This model is widely used to explain the actual behavior that influences the individual’s intention. The framework of study focused on four level factors namely attitude, subjective norms, SST knowledge and government subsidies towards the spending intention of the UUM students. The objective of this study are to determine the level and the relationship of attitude, subjective norms, SST knowledge and government subsidies towards intention to spend among postgraduate student in UUM. This study employed the quantitative method by distributing the surveys to the postgraduate students from Othman Yeop Abdullah Graduate School of Business UUM. Total sample of this study was 100 respondents. Collected data were analysed by using SPSS statistic version 24. As a result, the findings from the regression analysis revealed that attitudes, subjective norms and government subsidies contribute significantly on the spending behaviour among UUM postgraduate students. However, the study discovered that there is the lack of awareness and knowledge on the SST implementation among the UUM students. This study provides a better understanding of the spending behaviour of UUM students towards the implementation of SST. 2018 Thesis https://etd.uum.edu.my/9532/ https://etd.uum.edu.my/9532/1/s824785_01.pdf text eng public https://etd.uum.edu.my/9532/2/s824785_02.pdf text eng public https://etd.uum.edu.my/9532/3/s824785_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Bidin, Zainol
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Ooi, Xiu Hui The effect of sales and service tax (sst) implementation on the spending behavior among Universiti Utara Malaysia students
description	The Sales and Services Tax (SST) has been implemented in Malaysia to replace the Goods and Services Tax (GST) commencing on 1st September 2018. SST is a singletier system, expecting to reduce the tax burden on the consumers. The implementation of SST has a huge impact on all, especially on the spending behavior of consumers. Therefore, this study aims to investigate the effect of SST implementation on the spending behavior and the intention to spend among Universiti Utara Malaysia (UUM) students. The study is performed by adopting the Theory of Planned Behavior (TPB) model. This model is widely used to explain the actual behavior that influences the individual’s intention. The framework of study focused on four level factors namely attitude, subjective norms, SST knowledge and government subsidies towards the spending intention of the UUM students. The objective of this study are to determine the level and the relationship of attitude, subjective norms, SST knowledge and government subsidies towards intention to spend among postgraduate student in UUM. This study employed the quantitative method by distributing the surveys to the postgraduate students from Othman Yeop Abdullah Graduate School of Business UUM. Total sample of this study was 100 respondents. Collected data were analysed by using SPSS statistic version 24. As a result, the findings from the regression analysis revealed that attitudes, subjective norms and government subsidies contribute significantly on the spending behaviour among UUM postgraduate students. However, the study discovered that there is the lack of awareness and knowledge on the SST implementation among the UUM students. This study provides a better understanding of the spending behaviour of UUM students towards the implementation of SST.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Ooi, Xiu Hui
author_facet	Ooi, Xiu Hui
author_sort	Ooi, Xiu Hui
title	The effect of sales and service tax (sst) implementation on the spending behavior among Universiti Utara Malaysia students
title_short	The effect of sales and service tax (sst) implementation on the spending behavior among Universiti Utara Malaysia students
title_full	The effect of sales and service tax (sst) implementation on the spending behavior among Universiti Utara Malaysia students
title_fullStr	The effect of sales and service tax (sst) implementation on the spending behavior among Universiti Utara Malaysia students
title_full_unstemmed	The effect of sales and service tax (sst) implementation on the spending behavior among Universiti Utara Malaysia students
title_sort	effect of sales and service tax (sst) implementation on the spending behavior among universiti utara malaysia students
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2018
url	https://etd.uum.edu.my/9532/1/s824785_01.pdf https://etd.uum.edu.my/9532/2/s824785_02.pdf https://etd.uum.edu.my/9532/3/s824785_references.docx
_version_	1747828616452898816

The effect of sales and service tax (sst) implementation on the spending behavior among Universiti Utara Malaysia students

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