THE 10th ISLAMIC BANKING, ACCOUNTING AND FINANCE INTERNATIONAL CONFERENCE 2022 (iBAF 2022)

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THE 10th ISLAMIC BANKING, ACCOUNTING AND FINANCE INTERNATIONAL CONFERENCE 2022

(iBAF 2022)

Public’s Perceptions on Sales and Service Tax (SST) Implementation in Malaysia Amierul Abdullah

Accounting Department, Kolej Poly-Tech Mara Bangi (KPTM Bangi), 43000 Kajang, Selangor Malaysia Tel: +601 84633450 E-mail: [email protected]

Muhammad Amirul Farhan Ariffin

Muhammad Usyair Rafiqi Mohd Nor Rashid

Muhammad Zaalan Zakaria

Nor Affidah Yahaya

Nur Azlina Abdullah

Abstract

The purpose of this research is to investigate the public's perceptions on sales and service tax (SST) implementation in Malaysia. The primary objectives for this research are to determine whether tax knowledge, cost of living, government accountability and public's acceptance and level of satisfaction affect the perception towards the implementation of SST. The primary data method has been selected, which was collected by questionnaire from the public in Taman Sri Skudai, Johor Bahru. This study was using SPSS system software to interpret the data. The results showed a moderate, positive correlation between 3 out of 4 independent variables, which are tax knowledge, government accountability and public's acceptance and level of satisfaction with the dependent variable. However, the result shows there is no significant relationship between cost of living and the implementation of SST. The highest correlation is the tax knowledge (r-value.440) and is followed by the public acceptance (.381) and government accountability (.355). Next, the results also revealed that the independent variables can explain 40.1% of the variance to the dependent variable. Meanwhile, 59.9% is explained by other variables. Based on the data answered by respondents in the survey questionnaire, most respondents have limited awareness about SST and agreed that it is important for the public to have more knowledge about SST. Besides, there were also respondents who agreed that the media campaign for SST information is not effective. Thus, respondents are uncertain whether SST is effective in Malaysia.

Keywords: SST; implementation of SST; public’s perceptions

1. Introduction

Direct and indirect taxes are the two types of taxes in Malaysia (Jamel et al., 2021). Direct taxes are based on an individual's or an organization's income and are paid to the government directly (Fadzillah & Husin, 2016).

Indirect taxes, on the other hand, are taxes that can be transferred to third parties, particularly consumers, such as the Goods and Services Tax (GST), which has been replaced by the Sales and Services Tax (SST). (Asmuni et al., 2017).

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According to Lim (2019), GST is a multi-level tax system. It includes manufacturers, retailers, wholesalers and consumers at all stages of the business and industry. It means most of the things will be subject to GST except for the items exempted, such as public transport and healthcare services. Also by Lim (2019), she stated SST is a single tax system. When selling products or services to consumers, manufacturers in the sales industry and only the service industry must pay SST. This chapter will disclose the research background, problem statement, research objectives and will end up with the importance of the research.

1.1 Research background

Within three years, Malaysia has undergone two consumption tax reforms, GST on the 1st April 2015 and SST on the 1st September 2018. Although tax reform is important to revenue collection, public’s perceptions need to be considered for SST implementation (Jamel et al., 2019). This is because much research has been done and the results show that the implementation of SST got a lot of negative perceptions, especially to middle and low income earners (Goh et al., 2017).

This study focuses on the public’s perceptions of SST implementation in Malaysia. In Malaysia, when deciding, the government considers public opinion, the environment, and the law (Jamel and Popoola, 2020).

Because of this sensitivity, fiscal policy reforms, such as the repeal of the GST. Act in favor of the SST is being reconsidered. This is mainly due to the majority of Malaysians opposing the implementation of the GST.

1.2 Problem statement

According to Ling et al. (2016), the intensification of goods prices creates a feeling that indirect tax implementation is unfair. Similar to that, Fadzillah and Husin (2016) claims that customers are concerned about the GST implementation and consider it a burden. However, in order to increase revenue collection, the government must replace the GST with another indirect tax, which is SST.

Since the implementation of SST on 1st September 2018, Malaysians are concerned about rising living costs, costly housing, employment prospects, and debts. The public continues to argue that the SST implementation is unfair on the poor and burdensome. They all disagree against the lower-income earner's need to pay tax since it contradicts the concept of tax fairness (Chauke et al. 2017).

Although there are some who gave positive responses on implementing SST, there are others who gave negative feedback as this tax may cause burden to people. Lim (2019) clarified that people were still blurred and did not fully understand what SST is all about, and many are actually ignorant about this matter.

As stated in the news (The Straits Times, 2018), Malaysian companies were confused by the SST tax system, which included unclear policies such as SST-charged products and retail price setting. According to the news, Ayoob Khan, President of the Malaysian Muslim Restaurant Owners Association, noted that consumers are also confused when it comes to restaurants that charge SST. Therefore, this research is to identify the public’s perceptions on implementing SST.

1.3 Research objectives

This study focuses on the public’s perceptions on SST implementation in Malaysia. These are the research objectives:

● To investigate does tax knowledge of consumers affects the perception of SST implementation.

● To investigate whether the cost of living affects the lives of the people in the implementation of SST.

● To analyze whether government accountability will have an impact on the public's perceptions in the implementation of SST.

● To examine the public’s acceptance and level of satisfaction towards the implementation of SST.

1.4 Research questions

The research questions on which this paper attempts to provide answers to are:

● Whether tax knowledge of consumers affects the perception of SST implementation?

● Whether the cost of living affects the lives of the people in the implementation of SST?

● Whether government accountability will have an impact on the public's perceptions in the implementation of SST?

● What are the public’s acceptance and levels of satisfaction towards the implementation of SST?

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1.5 Importance of research

The importance of this study is to examine several factors that influence public’s perceptions on SST implementation in Malaysia. It is logical to say that every party needs to be aware of the primary factors influencing public’s perceptions on SST implementation. Wong and Eng (2018) suggest that introducing an input tax credit mechanism and a pre-employment strategy to lessen the tax burden will boost public’s perceptions on SST, citing the overwhelming negative comments received during GST implementation. Furthermore, the government should provide adequate information on how SST operates (Gek, 2018). Aside from that, according to James and Popoola (2020), the public had "warned" the government against the SST, which they saw as a burden.

In this chapter, researchers describe the background of research and the research problems. It continues by the objectives of the research to be achieved and the importance of the research.

2. Literature review

This chapter focuses on the literature review and research framework. The literature review comprises dependent variable and independent variables that relate to the research topic in Chapter 1 which are tax knowledge, cost of living, government accountability and public’s acceptance and level of satisfaction.

2.1 Dependent variable 2.1.1 Implementation of SST

SST is one of the most discussed topics in Malaysia nowadays. The Malaysian government’s decision to implement the SST in 2018 has affected many people in this country (Goh et al, 2017). Factors that affected the perception against SST implementation, such as tax knowledge, cost of living, government accountability, and public’s acceptance and level of satisfaction against SST have indirectly impacted many people in Malaysia in terms of their spending. As a result, this will raise many concerns about the perceptions among Malaysians of SST as a whole.

However, Lim (2019) stated that there are some people who gave positive feedback on the implementation of SST. This is because, with implementing SST in Malaysia, people can start to save their money. This shows that the implementation of SST does not have negative effects as a whole but there are also some positive effects.

Hence, this research aims to find out what the factors affect the perceptions of the public on the implementation of SST in Malaysia.

2.2 Independent variable 2.2.1 Tax knowledge

Tax knowledge is important to lead to public perceptions towards indirect tax implementation, which is SST (Zainan et al, 2017). Tax knowledge can be defined as the ability of taxpayers to make their taxable income report correctly, claim relief and rebates, and compute tax liability under the income tax self-assessment system (Jamel and Popoola, 2020).

In Shaari et al. (2015) study, they found out that the majority of respondents were ignorant of implementing indirect taxes. In other words, these respondents with moderate knowledge will affect the perception of indirect tax implementation (Hambali & Kamaluddin, 2017). Another research by Jamel and Popoola (2020), concludes that the respondents are not accepting of the new tax implementation because they have little knowledge about it.

According to Ahmad et al. (2016), consumers' negative perceptions of SST implementation are due to a lack of knowledge about sales or services that are exempt from SST, as well as the impact of price inflation. Without a proper knowledge or understanding of tax rules, the people tend to give the negative perception on SST. This shows that most Malaysian consumers are still confused and lack of knowledge about the SST system, which directly influences their perception of SST as a whole. Based on the statements above, the following hypothesis is formed:

H1: There is a significant relationship between tax knowledge with the implementation of SST.

2.2.2 Cost of living

As mentioned before, SST is one of the top worries on Malaysians' minds, along with the expense of living, costly housing, a lack of job chances, and indebtedness, according to the National Worry Index (Jamel and Popoola, 2020). The public continues to complain that the SST implementation is unfair on the poor and

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burdensome. It's no surprise that Chauke et al. (2017) argue that requiring lower-income earners to pay tax is incompatible with the concept of tax justice. Former Malaysian Prime Minister Tun Dr Mahathir Mohamad in 2019, has stated that the government should replace GST with SST as an alternative source of revenue, according to James and Popoola (2020).

Besides, the Malaysian government should also revise the cost of living of Malaysian citizens before implementing the SST. This is because, according to research performed by Ahmad et al. (2016), most respondents are concerned about price increases and cost of living increases as a result of the implementation of SST in Malaysia.

Another research that has been cited by Ahmad et al. (2016), who found that respondents who disagreed with the SST thought it would alter the price of products and services, which will disproportionately harm low-income people's purchasing power. According to Ahmad et al. (2016), the SST will have a greater impact on lower-income groups than on higher-income groups. The hypothesis below:

H2: There is a significant relationship between cost of living with the implementation of SST.

2.2.3 Government accountability

The third independence variable in this research framework is government accountability, which directly impacts the public’s perceptions of SST implementation in Malaysia. Accountability refers to responsibility and answerability (Otusanya et al., 2019). It means that those who are charged with drafting and implementing this indirect tax should give explanations of their actions to the public. In this scenario, it is the government's responsibility.

Unfortunately, in Malaysia, assessments of the SST system are rare. In study Jamel and Popoola (2020), they recommend that any adjustments to tax information be made public and debated first. Jamel et al. (2019) specifies that all respondents have limited information about SST and affect the SST perceptions directly. In news (Ahmad, 2018), an online survey has been made and answered by 11,462 respondents and the results of 9,979 people or 87% did not understand the differences between SST and GST systems.

This shows that the public does not get clear information on implementing SST in Malaysia. Jamel and Popoola (2020) argue that the public should have access to information about the tax system. Thus, this hypothesis is developed:

H3: There is a significant relationship between government accountability with the implementation of SST.

2.2.4 Public’s acceptance and level of satisfaction

Direct tax and indirect tax are the two types of taxes. Individuals or entities who are taxed directly will pay the tax, and it will not be passed on to other parties (Fadzillah & Husin, 2016). Indirect taxes are a sort of tax that can be transferred to third parties, particularly consumers.

In Malaysia, GST started from 1st April 2015 to replace the SST. The implementation of the GST in Malaysia has sparked a mixed response from various parties. Consumers are only charged at 6% tax rate under GST, compared to 16% tax rate under the old SST system (Asmuni et al., 2017). Other countries' experiences, such as the United Kingdom and New Zealand, have shown that implementing GST increased tax income and efficiency (Sidik et al., 2019). However, the reality shows that it is quite contrary (Fadzillah & Husin, 2016). According to some analysts, GST is a regressive tax, since low-income earners will be forced to pay higher taxes. (Sidik et al., 2019). According to a report by Muhamad (2018), a group of youths hold demonstrations to protest the implementation of the GST, claiming that the GST is a regressive and oppressive tax system. Next, Fadzillah &

Husin (2016) highlights numerous issues in his article, which is one of the greatest fears for the public regarding the implementation of GST is an increase in the price level of goods. In addition, with numerous product subsidies reduced or eliminated, it appears that the implementation of the GST will worsen the situation. Therefore, the hypothesis developed:

H4: There is a significant relationship between public satisfaction with the implementation of SST.

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2.3 Research framework

Figure 1. Research framework

3. Methodology

This chapter detailed the research design, research method, population and sample. Questionnaire and data analysis methods were also explained in Chapter 3.

3.1 Research design

Within qualitative, quantitative, and mixed methodologies research, research designs are styles of inquiry that provide precise guidance for procedures in a study. Quantitative approach is applied because it focuses on a statistical analysis of numerical data acquired through large scale surveys.

3.2 Population and sample

This study only involved residents in Taman Sri Skudai, Johor Bahru. In this research, researchers use a probability sampling method, which is simple random sampling. The researcher used the sample size table by Sekaran (2003), if the population is 700, then the sample size will be 248.

3.3 Research method

In this research, researchers use questionnaires methods to collect the data. The intent of data collection is to gather quality evidence that serves to support the answers that are credible and accurate.

3.4 Questionnaire

The research questionnaire is according to the Likert scale method. The questionnaire comprised 6 Sections which Section A, B, C, D, E and F. Section A, requests the respondents to choose their demographic information such as gender, age and monthly income. Section B consists of 4 instruments that need to be answered by respondents. The questions are about the first independent variable, which is tax knowledge. Section C for the second independent cost of living, which also comprises 4 instruments. As well as Section D and E, which are government accountability and public’s acceptance and level of satisfaction, respectively. Each of the sections comprises 4 instruments, too. The final section, Section F is the dependent variable which is the implementation of SST. Respondents are requested to answer all 5 instruments in the section. The instrument is as Appendix 1.

3.5 Data analysis method

To analyze all the data that has been collected from the research questionnaire, researchers use the ‘Statistical Package for The Social Sciences’ (SPSS) version 23 by International Business Machine (IBM) to interpret the result. SPSS helps in data calculations, saving time and gives better outcomes to avoid making any mistakes that can happen during the research process.

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This chapter discussed the research design that will be used, which is quantitative research. It also describes more about the research method, which is the questionnaire method. The population and sample of 248 people also states in this chapter. The data collection was tested using the SPSS system.

4. Data analysis

This chapter discussed the findings based on the research questions. This research is to examine the relationship between independent variables (IV) on SST implementation and dependent variable (DV) of public's perceptions on SST implementation. This chapter begins with the reliability test, descriptive analysis, correlation analysis and ends with the multiple regression analysis.

4.1 Reliability test

The objective of the reliability test is to ensure that all questions are correctly measured. The standard for analyzing SPSS data to confirm that the questions were accurate and precise is shown in Figure 2 below.

Figure 2. Cronbach’s alpha rule of thumb

Cronbach's Alpha (α) was used to measuring the reliability and validity of each item. Cronbach's alpha rule- of-thumb states that values of 0.7 and above are acceptable (Glen, 2021).

Table 1. Reliability test.

Variable No. of Item Cronbach’s Alpha

Tax Knowledge 4 0.752

Cost of Living 4 0.779

Government Accountability 4 0.710

Public’s Acceptance and Level of Satisfaction 4 0.714

Implementation of SST 5 0.915

This result is based on a survey of 248 respondents. The research shows a score of 0.752 for tax knowledge.

Next is the cost of living, which is 0.779. Additionally, for government accountability, the result for 0.710 is shown. Besides, the level of public's acceptance and level of satisfaction is 0.714. Lastly, the result for implementation of SST is 0.915. The result is valid since the total of all the numbers is over 0.7.

4.2 Descriptive analysis

Descriptive analysis was conducted to determine the frequency and percentage of respondents' profiles. The profile of the respondents has been identified in Section A of the questionnaire. Three questions were asked to collect data which are gender, age and monthly income.

Figure 3. Frequency of respondents by gender

Figure 3 above shows the female respondent has the highest frequency, which is 162 or 65.3% while the male respondent’s frequency is 86 or 34.7%.

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Figure 4. Frequency of respondents by age

Based on Figure 4, the age of the respondents is divided into four age groups which are 19 to 29 years old, 30 to 39 years old, 40 to 49 years old and 50 years old and above. Respondents' age range of 50 years old and above has the highest frequency, which is 148 or 59.7%. After that, the frequency for the age of 40 to 49 years old is 46 or 18.5%, 19 to 29 years old is 33 or 13.3% and the age range of 30 to 39 years old has the lowest frequency which is 21 or 8.5%.

Figure 5. Frequency of respondents by monthly income

Figure 5 above shows that respondents' monthly income range of RM1 to RM5,000 has the highest frequency, which is 135 or 54.4%. After that, the frequency for the monthly income of RM0 or no income is 52 or 21%, at the range of RM5,001 to RM10,000 is 50 or 20.2% and the range of RM10,001 and above has the lowest frequency which is 11 or 4.4%.

4.3 Correlation analysis

In this study, Spearman Correlation was implemented to see whether independent variables have a significant relationship or not to dependent variables (Statistics Solutions, 2022). It can also look at the influence of independent variables on the dependent variables. The results of the Spearman Correlation between independent variables and dependent variables are presented in Figure 6 below.

Figure 6. Spearman correlation coefficient

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Figure 6 shows the correlation between the dependent variable, implementation of SST and the independent variables, which are tax knowledge, cost of living, government accountability and public's acceptance and level of satisfaction. It can be seen that there is a significant relationship among the variables except cost of living.

The results are based on significant (p) which p < 0.05 (Geert and Berg, 2022). The value between implementation of SST and tax knowledge, government accountability and public's acceptance and level of satisfaction is 0. This means that there is a significant relationship between dependent variables and independent variables because p < 0.05. However, the value of cost of living is 0.102 which means that there is no significant relationship between dependent variable and independent variable because p > 0.05.

4.4 Multiple regression analysis

The objective of using multiple regression analysis is to predict the IV's value based on the DV. Researchers can also use multiple regression to estimate the model's overall fit and the relative contribution of each IV to the DV. (Laerd Statistics, 2018).

Figure 7. Model summary

Figure 7 shows that independent variables can explain 40.1% of the variance to the dependent variable.

Meanwhile, 59.9% is explained by other variables.

Figure 8. Coefficients

In this research, the independent variables are accepted except for cost of living. This result based on significant values (Sig.) must be lower than 0.05 (Geert and Berg, 2022). This means that tax knowledge, government accountability and public's acceptance and level of satisfaction could affect the public's perceptions on SST implementation.

In conclusion, this chapter is to present the results and findings obtained from data gathering for this research.

As a result, the analysis of data shows that the three variables which are tax knowledge, government accountability and public’s acceptance and level of satisfaction have a significant relationship with the public's perceptions on SST implementation in Malaysia.

5. Conclusion

The findings in this chapter are based on the findings from the previous chapter. It provides the overall discussion and conclusion of the research. The limitations of the study and the recommendations for the future research also are summarized in this chapter.

5.1 Discussion of findings

From the study, the researcher can conclude that the public's perception of SST implementation in Malaysia is affected by 3 out of 4 IVs which are tax knowledge, government accountability and public's acceptance and level of satisfaction. This can be proved by the multiple regression analysis that has been conducted.

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For tax knowledge, the result shows that there is a significant relationship with the implementation of SST.

The same goes to the finding from Shamsuddin et al. (2014) study who agrees that the level of public’s awareness was associated with their tax knowledge. Research shows that government accountability also has a significant relationship with the SST implementation. This result is similar to Jamel and Popoola (2020) findings where government accountability is related to public’s acceptance towards SST implementation. For public's acceptance and level of satisfaction, the result indicates a significant relationship with SST implementation and supported with Jamel and Popoola (2020) research which agreed that the survival of the SST implementation in Malaysia depends on public acceptance. These three independent variables play a role for the public to determine their perception toward SST tax in Malaysia. However, cost of living shows no significant relationship with SST implementation which contradicts Jamel and Popoola (2020) study.

Based on the data answered by respondents in the survey questionnaire, most respondents have limited awareness about SST and agreed that it is important for the public to have more knowledge about SST. Besides, there were also respondents who agreed that the media campaign for SST information is not effective. Thus, respondents are uncertain whether SST is effective in Malaysia.

5.2 Limitations of study

In analyzing the findings of the study, it is found that there are barriers that occur and at least three limitations should be considered. Foremost, in making this study, there was a limitation in terms of location and target that had been conducted. This is because in this study, it was only looked in one area only which is in Taman Sri Skudai, Johor. Thus, it can be concluded that the location and target of the respondents are limited. Next, the sample size of this study is considered small because it focuses only on 248 respondents compared to the number of public in Malaysia. Last but not least, this research was conducted by using a quantitative research approach, which is in numerical data only.

5.3 Recommendations for future research

In Chapter 4, all three hypotheses show that there is a significant relationship between IV which is tax knowledge, government accountability and public's acceptance, and level of satisfaction with DV which is the implementation of SST. However, there is no significant relationship between the cost of living with the DV

The researchers assume that there are many aspects that can be improved and changed in the next studies after completing this research. To begin with, this research was based only on one area in Johor. In the future, it is recommended to conduct and carry out study covering more areas in Malaysia. Another recommendation for future research is that future studies be expanded to include a larger sample size of respondents in order to acquire a more diversified variety of data and responses.

Last of all, qualitative research approaches also can be conducted for next research, such as open questions for measurement of discussed issues.

In summary, this chapter discussed the findings, limitations of study and the recommendations for further research.

Appendix A. Questionnaire

Section A: Demographic

No. ( / )

1 Gender:

Male

Female

2 Age:

19 - 29 years old

30 - 39 years old

40 - 49 years old

50 years old and above

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3 Monthly income:

RM 0

RM 1 - RM 5,000

RM 5,001 - RM 10,000

RM 10,001 and above

No .

Sources Instruments Strongly

disagree

Disagree Neutral Agree Strongly agree Section B: Tax Knowledge

1 Lim (2019) I know a lot about SST

2 Lim (2019) I believe it is necessary to introduce SST in every country

3 Jamel and Popoola (2020) It is important for the public to have knowledge about the SST

4 Ishak et al. (2015) I am sure how SST system works

Section C: Cost of Living

1 Jamel and Popoola (2020) SST implementation should not become burdensome to the public

2 Ishak et al. (2015) SST result in the products or services to be more expensive

3 Ishak et al. (2015) SST affect my spending habit

4 Ishak et al. (2015) SST cause an increase in the cost

of living

Section D: Government Accountability

1 Ishak et al. (2015) I clearly get the information on the details of SST from government

2 Ishak et al. (2015) The media campaign for SST

information is effective

3 Jamel and Popoola (2020) Any information on tax changes should be opened to debate

4 Jamel and Popoola (2020) Government plays important role towards the information about SST

Section E: Public’s Acceptance and Level of Satisfaction

1 Bakar and Sawandi (2017) I feel stressful about SST stuff

2 Sidik et al. (2019) SST is regressive tax especially on the lower income earners

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3 Ishak et al. (2015) SST may be effective in Malaysia 4 Lim (2019) I agree the replacement of GST to

SST

Section F: Implementation of SST

1 Lim (2019) I believe SST has positive impacts on Malaysia economy

2 Lim (2019) SST is better than GST

3 Lim (2019) SST tax rate is appropriate in Malaysia

4 Lim (2019) SST is fair and just tax

5 I agree with the implementation

of SST

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