Awareness of Good and Service Tax (GST) and Spending Behaviour among Malaysian Travelers during Holiday
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2018, Vol 8, Issue 15
Abstract
The implementation of Goods and Services Tax (GST) in 2014 has generated various feedbacks and reactions from Malaysian citizens, practitioners, academicians, general public and most importantly, business owners. Thus, this study was aimed to examine the awareness level of GST among Malaysian travellers and investigate the relationship between travellers’ awareness on level of GST and their spending behaviour during holiday. Quantitative method via questionnaire survey was utilized to gather the primary data from 456 respondents. The findings revealed that majority of the Malaysian travellers are aware on the implementation of GST in the country. In some extend, it has influenced travellers’ spending behaviour as it was imposed to most tourism products and services that have to be consumed by travellers during their holiday. Due to excessive burden of GST on customers, the action taken by the new government to eliminate the tax should lead to an encouraging spending pattern among travellers that can spin the economy for better inland revenues.
Authors and Affiliations
Salamiah A Jamal, Nor Azah Mustapha, Norhaida Mohd Khairi, Mohamad Khairi Alwi
Non-performing loans and its implications toward Bank Performance: Comparison on Islamic and Conventional Banks
Non-performing loans (NPLs) could be one of the main reasons toward economic and financial instability in the most of the countries in this world. Therefore, this study attempts to discuss the factors that lead to the NP...
The Impact of the 2008 Global Crisis on Human Development: An Examination of the Human Assets Index
We examine the impact of the 2008 Global Crisis on 142 “Less-Developed” Countries as defined in Closset, Feindouno, and Goujon (2014). We look at the Human Assets Index (i.e. HAI), as well as each of its four components...
Relationship between Social Capital and Mental Health on Quality of Life among Low Income Group (B40) in Terengganu
Quality of life is an issue frequently discussed among social researchers as it can negatively affect one’s life and affect an individual’s mental health. This issue relates closely to the factors of economy and income....
The Effect of Recitation Quran on the Human Emotions
This research presents the works related with the human emotional affected by Quran recitation. Recitation of the Holy Quran is governed by a variety of rules called "Tajweed rules". There are many factors that affect th...
Stylistic Analysis of Election Banners of Ruling and Opposition Parties in 2016 Sarawak State Election
This paper presents a stylistic analysis of election banners put up by the ruling and opposition parties during the 2016 state election campaign in Sarawak, Malaysia. The specific aspects analysed were the graphetic, typ...