Rajeet Kaur a/p Sarmok Singh (2015) The employees' commitment towards organizational change : a study on the malatsion goods and services tax (GST). Masters thesis, Universiti Malaysia Sabah.
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Abstract
During the past decade, a number of developing countries have introduced radical reforms in their collection of tax. Malaysia as one of the developing countries has as well introduced the Goods and Services Tax (GST) on the 1st of April 2015. One of the objectives is to improvise its tax system. Within this context, it is argued that, the employees' organizational commitment is an imperative and vital element in boosting the productivity and quality of the organization. This research is about the study on the issues pertaining to the influential effect of the RMCD's employees organizational commitment towards the success implementation of the GST in Malaysia. In doing so, this research involved the collection of data primarily gathered from the survey questionnaires administered to the RMCD's employees from all level of positions throughout Malaysia. The data was then analysed using the multiple regression analysis. It is found that the factors such as the fitness of change initiatives with the vision of the department and the nature of the relationship between the subordinates and their head of departments are significantly affect the success of the GST implementation in Malaysia. At the same time, the employees organizational commitment is also found to have a mediating effect on this relationship. Future research should take into considerations other influential elements such as the employees' motivation, performance measurement systems and leadership style in the study to further enrich the related body of knowledge.
| Item Type: | Thesis (Masters) |
|---|---|
| Keyword: | Goods and Services Tax, GST, Royal Malaysian Customs Department, Organizational commitment, Tax reform, Public sector management |
| Subjects: | 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: | DG MASNIAH AHMAD - |
| Date Deposited: | 24 Sep 2025 09:54 |
| Last Modified: | 24 Sep 2025 09:54 |
| URI: | https://eprints.ums.edu.my/id/eprint/45220 |
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