Interruptive time series analysis of GST upon non-performing non-housing property loans: case study from Malaysia/ Tham Kuen-Wei, Rosli Said and Yasmin Mohd Adnan

Tham, Kuen-Wei, and Said, Rosli and Mohd Adnan, Yasmin (2021) Interruptive time series analysis of GST upon non-performing non-housing property loans: case study from Malaysia/ Tham Kuen-Wei, Rosli Said and Yasmin Mohd Adnan. Asia-Pasific Management Accounting Journal, 16 (1). pp. 35-58. ISSN 1675-3194

Download

[thumbnail of 47437.pdf] Text
47437.pdf

Download (833kB)

Abstract

Value Added Taxes increases the cost of living and affect the ability of loan repayments indirectly. The introduction of the Goods and Services Tax (GST) in Malaysia in 2014 had garnered significant attention on its potential negative effects on the property industry. Coincidentally, there is a rise of non-performing non-housing property loans (NPNHLs) consisting of industrial and commercial property loans as GST was introduced and was in effect. The NPNHLs which consists of mainly industrial and commercial property loans faced a steep increase for the first time in 2014, after a long and consistent decline since 2007. From the inception stage of the GST to its effective implementation date, the Malaysian NPNHLs responded with a unique pattern that offers an opportunity for research. Hence, this study aimed to investigate and measure the intervention spill-over effects of GST upon the Malaysian NPNHLs. Utilizing a quasi-experimental design of interruptive time series regression analysis, it was found that there is a close and significant relationship between the implementation of GST and the rise of NPNHLs in Malaysia. The pre and post intervention of the GST regime was found to be in sync with the rise of non-performing non-housing property loans in Malaysia.

Metadata

Item Type: Article
Creators:
Creators
Email
Tham, Kuen-Wei,
UNSPECIFIED
Said, Rosli
UNSPECIFIED
Mohd Adnan, Yasmin
UNSPECIFIED
Subjects: H Social Sciences > HG Finance > Banking > Interest rates. Interest tables
H Social Sciences > HG Finance > Credit. Debt. Loans
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pasific Management Accounting Journal
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 16
Number: 1
Page Range: pp. 35-58
Item ID: 47437
Uncontrolled Keywords: value added tax, goods and services tax, interruptive time series regression, Malaysia
URI: https://ir.uitm.edu.my/id/eprint/47437

ID Number

47437

Indexing


View in Google Scholar

Edit Item
Edit Item