Student's Awareness and Knowledge on the Implementation of Goods and Services Tax (GST) in Malaysia

Abstract

There are various reactions, arguments and opinions among the society as a result of the government's plan in implementing the Goods and Services Tax (GST) from 1stAprilthis year. Some of themgave positive responds andsome others gave negative feedbacks astheimplementationhas resulted in higher prices for goods and services and thus this tax may causeburden to people. It may showthatpeople are stillblurredanddid not understandwhatGST is. Therefore, this study was carried out to identify student's awareness and knowledge on the implementation of Goods and Service Tax (GST) in Malaysia. The objectives of this study are to identify the level of student's awareness on the implementation of GST and to identifythe level of student's knowledge on issues ofGST. The sample comprised of 250 students ranging from different years of study. The sample selection was made randomly. The method used in this study was quantitatively using questionnaires as the main instrument. A set of questionnaire which consists of four partswas designed to gain primary data from the respondents about the student's awareness and knowledge on the implementation of Goods and Service Tax (GST) in Malaysia. The datawere collected andsubsequentlyanalyzed descriptively toobtain the frequencyandpercentageusing thesoftwareStatisticalPackageforSocialScience (SPSS)version21.0 forwindows.