Mohd Allif Anwar Abu Bakar and Sharifah Milda Amirul and Saizal Pinjaman and Oscar Dousin (2024) How Malaysians view the sales and service tax increment: the role of knowledge of SST and spending behaviour.
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Abstract
The recent 2% increase in Malaysia’s Sales and Services Tax (SST) in various sectors has sparked public discussion and debates. This study aims to create a conceptual framework for the effect of knowledge of SST and spending behaviour towards acceptance of SST increment in Malaysia. The proposed framework may aid future research in providing valuable insights into how taxpayers perceive and respond to the SST changes. Besides, there is a critical need to investigate whether the SST increment would create similar responses among taxpayers regarding their perceptions of whether it is fair for taxpayers from different states of economics to pay for the SST and the taxpayer’s knowledge, and spending behaviour regarding this tax policy shift.
| Item Type: | Proceedings |
|---|---|
| Keyword: | Tax, SST, SST Knowledge, Spending Behaviour, Acceptance of SST |
| Subjects: | H Social Sciences > HB Economic theory. Demography > HB1-3840 Economic theory. Demography H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue |
| Department: | FACULTY > Faculty of Business, Economics and Accounting |
| Depositing User: | SITI AZIZAH BINTI IDRIS - |
| Date Deposited: | 24 Mar 2025 12:38 |
| Last Modified: | 24 Mar 2025 12:38 |
| URI: | https://eprints.ums.edu.my/id/eprint/43288 |
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