The impact of Goods and Services Tax (GST) towards household income earner / Henrytha Joseph

This research is about the study of how goods and services tax (GST) impact on household income earner. Due to the issues arising from the implementation of the GST which government believes that its can reduce the tax evasion and caused the existence of level of society according to their level income, increasingly in consumer price index (CPI) rate revert to long term average, regarding to the growth of small medium industry (SME) and GST also dealing in sales and service model of business. The significant of this study is to know the impact, increasing or decreasing the standard of living of household and also the benefits will gain from the implementation of GST. This study has run panel unit root test, breusch pagan godfrey and diagnostic check method with regression model GDPPC=1.9307- 0.0871POP- 0.0431GOV+0.0582PIT- 0.2726RIR+ 0.1165GST+ ε to test the hypothesis of this study. How government control and consumer understanding is the most important to develop this kind of new tax introduced.