Acceptance towards Goods and Services Tax (GST) and Quality of Life: Antecedent and outcome using partial least square method

Abstract

The good and service tax (GST) in Malaysia was implemented in 2015 as a tax reform program to generate a stable source of revenue. This study explores the respondents' behaviour towards GST, a week post-implementation. The partial least square (PLS) modelling was used to establish the relationship between acceptance, knowledge and feelings towards GST as well as the household quality of life. There is a positive relationship between the antecedents and the quality of life. Acceptance of GST exerts a significant relationship towards feelings and quality of life. The study concludes that Malaysians, in general, accept GST that ensures a better quality of life in the future.