scholarly journals Acceptance towards Goods and Services Tax (GST) and Quality of Life: Antecedent and outcome using partial least square method

2016 ◽  
Vol 1 (2) ◽  
pp. 25 ◽  
Author(s):  
Arlinah Abd Rashid ◽  
Azlina Hanif ◽  
Rohana Kamaruddin

The good and service tax (GST) in Malaysia was implemented in 2015 as a tax reform program to generate a stable source of revenue. This study explores the respondents’ behaviour towards GST, a week post-implementation. The partial least square (PLS) modelling was used to establish the relationship between acceptance, knowledge and feelings towards GST as well as the household quality of life. There is a positive relationship between the antecedents and the quality of life. Acceptance of GST exerts a significant relationship towards feelings and quality of life. The study concludes that Malaysians, in general, accept GST that ensures a better quality of life in the future.© 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.Keywords: GST; acceptance; knowledge; quality of life

2018 ◽  
Vol 3 (11) ◽  
pp. 125
Author(s):  
Arlinah Abd Rashid ◽  
Azlina Hanif ◽  
Rohana Kamaruddin

In Malaysia, the goods and services tax (GST) was implemented in 2015 as part of a tax reform program to generate a stable source of revenue. This study explores human behaviour towards GST, a week post-implementation. The partial least square (PLS) modelling was used to establish the relationship between acceptance, knowledge and feelings towards GST as well as the quality of life. There is a positive relationship between the antecedents and the quality of life. Acceptance of GST exerts a significant relationship towards feelings and quality of life in the future.Keywords: GST, acceptance, knowledge, quality of lifeeISSN 2398-4279 © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. https://doi.org/10.21834/ajqol.v3i11.128


2018 ◽  
Vol 2 (1) ◽  
pp. 13 ◽  
Author(s):  
Muhammad Ariffin ◽  
Suharmiati Suharmiati ◽  
Andi Yudha Amwilla

The Purpose of  this research is to measure the influence of the service quality of Laboratorium Bank Mini on student’s satisfaction. This research was conducted in STIE Kesatuan Bogor with 100 respondents. Data were analyzed using partial least square method. The results showed that the Physical Evidence, Reliability, Responsiveness, Assurance and Empathy has a significant and positive influence on the student satisfaction of Laboratorium Bank Mini STIE Kesatuan.   Keywords: Service Quality, Student Satisfaction, Laboratorium Bank Mini.


Author(s):  
G. Rajalakshmi ◽  
A. Gopal ◽  
R. Pandian

<p>The objective of the present study is to obtain the quantity of honey components such as moisture, glucose, fructose and sucrose in order to access the quality of honey. The tested honey samples are authenticated if the characteristics of a pure honey. The average ratio of 56% fructose to 44% glucose, but the ratios in the individual honeys ranged from a high of 64% fructose and 36% glucose to a low of 50% fructose and 50% glucose. The contents such as fructose and sucrose in honey is due to the presence of invertase enzymes. The organic acids present in the honey is responsible for the flavor and stability against the contamination of honey due to microorganisms. The natural food items are adulterated intentionally to increase the quantity and there by the quality gets affected. The main adulterants added in honey are sucrose, corn syrup, sugar syrup and jaggery syrup. The quantification deals in finding out the amount of basic constituents present in pure honey and adulterated honey using Fourier transform infrared (FTIR) spectrometer with the multivariate analysis and validating the same using chemical analysis method. The partial least square model is used in predicting the constituents of the samples.</p>


2017 ◽  
Vol 2 (5) ◽  
pp. 135
Author(s):  
Ahmad Shahir Abdul Mutalib ◽  
Akehsan Haji Dahlan ◽  
Ajau Danis

This study explores the practice of financial interdependence among Malay older people who live in the community in Malaysia. Eleven Malay older people participated in this qualitative study by an in-depth interview. The data was analyzed using six stages of the interpretative phenomenological analysis. Two main themes emerged from the interview transcripts are issues regarding living expenses and financial assistance. Financial interdependence is one of the most effective ways for the Malay older people in the community in Malaysia to adapt their retired status, to achieve maximum life satisfaction and productivity thereby improving their overall quality of life.Keywords: Financial interdependence, Older people, Quality of life, Interpretative phenomenological analysisISSN: 2398-4287© 2017. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.


2018 ◽  
Vol 3 (13) ◽  
pp. 29-38
Author(s):  
Nurlisa Ginting ◽  
N. Vinky Rahman ◽  
Achmad Delianur Nasution

As the essential aspect to increase tourism, place identity can improve someone’ quality of life. This research aims to investigate place identity in tourism destination in Karo Regency, Indonesia, that can be used to create a tourism development program. This research used mix method by identified four elements: distinctiveness, continuity, self-esteem, and self-efficacy. The result shows that the strongest element of place identity was self-esteem and distinctiveness, while self-efficacy and continuity were weak. Furthermore, tourism in the area relatively goes well even though place identity elements were weak. However, the improvement to enhancing tourism is needed.Keywords: Tourism Development; Place Identity; Karo Regency; Indonesia.eISSN 2398-4279 © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.  


2020 ◽  
Vol 21 (2) ◽  
pp. 136-148
Author(s):  
Padmayuda Tri Rachmawan ◽  
◽  
Dwi Nita Aryani ◽  

The purpose of this study is to analyze the influence spiritual leadership and reward toward employee performance with quality of work life and job satisfaction as mediating variable. The object of research in this study is Pasuruan Regency Transportation Office. Data analysis uses the Partial Least Square method with the software of SmartPLS. Data is collected by distibuting questionnaire to all of 86 staff as the respondents. The results show Spiritual leadership does not affect the employee performance; reward has no effect on employee performance; Spiritual leadership does not affect employee performance mediated by the quality of work life; Reward cannot influence employee performance through the quality of work life as a mediating variable; Spiritual leadership does not have an effect on employee performance which is mediated by quality of work life; the indirect effect between reward on employee performance through mediating job satisfaction is significant; The quality of work life has insignificant effect on employee performance; Job satisfaction has a positive and significant effect on employee performance. The results give significant implications on practice and literature on the influence of spiritual leadership and reward on performance. This research provides information that can be used as a guideline for the Pasuruan Communication Office to increase employee satisfaction and performance


2018 ◽  
Vol 3 (10) ◽  
pp. 124-132
Author(s):  
Achmad Delianur Nasution ◽  
Wahyuni Zahrah

Since the open space quality and quantity becomes decline in many cities of developing countries, the research means to identify the relationship between quality of public open space (POS) and quality of life (QOL) in Medan, Indonesia. The study measured the level of satisfaction of the visitors of POS by using five scale Likert Scale. The analysis shows that people perceived ‘function’ as the most significant factor for POS and ‘health’ as the most important aspect for QOL. Thus, there is a strong correlation between quality of POS and the physical QOL. Keywords: quality of public open space, quality of life, Medan, perception. eISSN 2514-751X © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open-access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/aje-bs.v3i10.319


2017 ◽  
Vol 2 (5) ◽  
pp. 325
Author(s):  
Kamarul Ariff Omar ◽  
Dasimah Omar ◽  
Saberi Othman ◽  
Zaharah Mohd Yusoff

This study examines the quality of life (QoL) satisfaction through place attachment theory upon neighbourhood area among youth in Kuala Lumpur. The objectives are to test the impact of neighbourhood sense of place on QoL index. For place attachment, the environmental factors closest to the home of the residents exerted a greater influence than the more distal factor. These findings contribute to understanding the relationship between place attachment theory and quality of life among youth. The discussion also considers personal dimensions of place belonging and identifying associations amongst them as ways to explore youth quality of life in the PPH. Keywords: Quality of Life; Place Attachment Theory; Youth; Public HousingISSN: 2398-4287© 2017. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.


2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi


Sign in / Sign up

Export Citation Format

Share Document