Strategi komunikasi kerajaan terhadap pelaksanaan sistem percukaian barang dan perkhidmatan (GST) di Malaysia

Government communication through ministries and agencies serves as a vital channel for conveying policy information to the public. Incomplete or ineffective dissemination of information can influence public response to newly introduced policies, as evidenced by the rejection of the Goods and Services Tax (GST) system, which was implemented in Malaysia on April 1, 2015, and discontinued on July 31, 2018. While numerous studies have examined various aspects of GST, research focusing specifically on the planning and communication strategy of GST-related information is still sparse. The failure to gain support from target groups regarding the implementation of the GST taxation system is due to the lack of a potential communication model that can increase their knowledge and awareness. Therefore, this qualitative study aims to evaluate the previous government's GST communication planning during its implementation. The research also analyses the framing of information, identifies communication factors that contributed to the public's rejection of the GST system, and develops a strategic communication model of government policy for potential future implementation. Data were collected through in-depth interviews with 21 informants, comprising community leaders and government officials. The data were analysed thematically using NVivo 12 software. Findings reveal that the government need to develop strategies by training officers to communicate effectively in delivering GST-related information. The analysis of information framing indicates the understanding GST is capable to eliminate the black economy and improve the national financial system. Unfavorable public sentiment, communication process inefficiencies, and political interference were identified as key factors influencing the failure of GST acceptance. Information flow, clarity of content, and delivery methods emerged as critical strategies for enhancing public understanding of GST. This study contributes by proposing an effective strategic communication model that can serve as a guideline for policymakers to improve communication efficiency in future policy implementations.