Factors affecting household expenditure post-GST : a case study on shoppers at 1 Borneo, Kota Kinabalu / Norafizah Thay and Muhammad Nur Mohd Arif

GST implementation in Malaysia has encounters many argument especially toward the society in term of the changes in spending. The GST was introduced in Malaysia since 1 April 2015 in order to ensure more transparency and to increase the revenue of the country. The study examines the main factors affecting household expenditures post-GST between price, income and satisfaction and their shopping habit based on level of income. A quota sampling of 150 shoppers that go to shopping in 1 Borneo in Kota Kinabalu, Sabah will be the sample for this research. The respondents will be categorizing in 3 groups which are lower income, middle income and high income. Each of the group consist 50 respondents and will be ask based on questionnaire form. Income of the respondents has become a main factor affecting household expenditure post-GST while price and their satisfaction towards spending household products after GST are not highly be the main reason affecting their household expenditures. The shopping habit post-GST on shoppers is not highly or give low effect towards their spending and most shoppers from lower income has highly influenced by GST. The implementation of GST will give impact towards the society especially in term of spending household expenditure.