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You searched Library Catalogue - Publisher: RoutledgeFalmer,
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Call Number (WOU)
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SP CEMBA 2017 6
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Author
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Cheong, Chia Chiun
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Title
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The influence and effect of Goods & Services Tax (GST) implementation on consumers in branded sports industry at Kuching, Sarawak. / Cheong Chia Chiun.
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Abstract
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The Malaysian government had implemented Goods and Services Tax (GST) starting from 1st April 2015 and is known as a multi-stages tax that affected each stage of products or services circulation. Majority of consumers are worried of the significant price increases on their basis needs or luxury goods and services received especially those from low to below average midlle income earners. Sports lifestyle bags and backpacks are considered as fashion trend commodities and branded loyalty consumers will have different perceptive on GST as compared to regular consumers. The main objectives of this study is study and analyse the influence and effect of GST implementation on consumers in branded sports lifestyle bags and backpacks at Kuching, Sarawak. A principle of causal research is adapted in this study. Three main independent variables are identified and used namely, effect on branded loyalty, income earning relations and tax relief implication for hypotheses factor. Using questionnaire as a research instrument that re-constructed from the literature, 120 sets of questionnaire had been distribute. Only 99 sets of questionnaire are completely attempted with no missing value, 6 sets are uncollected data, 15 sets are incomplete replies or missing value and yielding a total response rate at 95% (114/120). The initial of 20 respondents from pilot study had been included in this population. Validity and reliability acceptable level is set at 0.60 or greater is because GST related issues are considered new environment in Malaysia. The results of findings revealed that only two out of three independent variable i.e. income earning relations and tax relief implication found to have significant effect and impact toward the reactions on purchase consumption and behavior after GST implementation.
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Notes
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Final project report submitted in partial fulfilment of the requirements for the Degree of Master of Business Administration (CeMBA).
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Publisher/Year
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Penang : School of Business and Administration, Wawasan Open University, 2017.
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Subject
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Goods and services.
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