Consumer perception towards Goods and Services Tax (GST) in Malacca / Sri Nor Suhaila Azman

Briefly, Malaysian have been implemented the new tax system which is Goods and Services Tax (GST). The announcement made by Datuk Seri Najib Tun Abduk Razak on 1st April 2015. This system replaced the former system which is Sales and Services Tax (SST). This research is aimed on People Perception towards Goods and Services Tax Implementation in Malacca. This research is to examine the relationship between independent variable (income, knowledge, education level, and understanding) with consumer perception towards Goods and Services Tax (GST) Implementation in Malacca. The data is collected by using questionnaires and distributed to 180 respondents around Malacca Tengah. Data received is analyzed by using Statistical package for social science (SPSS) to obtain the result. it can help us to easily describe and evaluate the data from the questionnaire. Results were presented through frequency counts and other descriptive statistics. Other than that is descriptive analysis, reliability analysis, correlation and also multiple regressions. By using SPSS it shows that all of the independent variables are significant with dependent variable which is consumer perception towards GST implementation in Malacca and the strongest relationship resulted by the SPSS is education
level.