The perception towards the readiness of Goods & Services Tax (GST) re-implementation in Malaysia: A preliminary study in Klang Valley

The purpose of this study to examine the perception of Malaysian towards the reimplementation of Goods and Services Tax (GST). A theoretical framework was developed based on Theory of planned behaviour (TPB). The objective of this study were to determine the relationship between attitudes, subjective norms, perceived behavioural control and knowledge towards the readiness of GST re-implementation. Questionnaires were distributed to collect the data in Klang Valley, Malaysia. A total of one hundred twenty-six (126) data collected from Klang Valley respondents via random sampling. The reliability analysis, descriptive analysis and multiple regression analysis were conducted using the collected data. The findings demonstrate that perceived behavioural control and knowledge were significantly towards the readiness of GST re-implementation. Meanwhile, the attitudes and subjective norms showed that insignificantly towards the readiness of GST re-implementation. The findings also showed that independent variables were able to explain 70.7% of the variance towards the readiness of GST re-implementation.