Consumer purchase behaviour and knowledge toward implementation of sales and services tax (SST)

Soung, Christine Shiang Lan (2019) Consumer purchase behaviour and knowledge toward implementation of sales and services tax (SST). Project Report. Universiti Teknikal Malaysia Melaka, Melaka, Malaysia. (Submitted)

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Abstract

Sales and Services Tax (SST) has been commenced since 1970‘s then had been replaced to Goods and Services Tax (GST) on year 2015 which is more comprehensive and efficient. However, after the Malaysia 14th general election, GST had replaced with SST by the new government which is under Alliance of Hope administration. The purpose SST implemented is to assist the low income earner (B40) in term of cost of living. Based from the past research show that there are two factors that caused the implementation of GST failed in Malaysia which are consumer purchase behaviour and consumer knowledge. The purpose of this study is for researcher to identify whether implementation of SST will affect the consumer purchase behaviour as well as consumer knowledge toward the tax. Therefore, the relationship of consumer purchase behaviour and consumer knowledge with implementation of SST was test in order to evaluate each of variables toward implementation of SST. Survey had been distributed then collected among Melaka citizen who live in Melaka via online questionnaire (Google Form). The data then will be analyses with Statistical Package For Social Science (SPSS) for descriptive analysis, correlation analysis and multiple linear regression analysis. The data results show that both of the variables has significantly influence toward implementation of SST. However, consumer knowledge is the most influential factor toward implementation of SST in Melaka.

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