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Consumers’ Perception Towards the Implementation of Goods and Services Tax (GST) in Malaysia: A Review Paper

The Goods and Services Tax (GST) is one of the most discussed topics in Malaysia nowadays. The Malaysian government’s decision to implement the GST in April 2015 has affected every member of society in the country. Financial issues such as inflation, rising cost of living, the national budget deficit, economic instability, and the implementation of GST have impacted many Malaysian consumers in terms of their spending. As a result, this raises various concerns on the perceptions among Malaysians towards GST as a whole. This article aims to review the consumer’s perception towards the implementation of GST in Malaysia. This paper is also expected to provide a better understanding for the Malaysian government on consumers’ perception towards GST. Additionally, this could also assist the government in their policy making, especially in the areas of awareness raising pertaining to the benefits of GST, charging mechanism introduction, and collection, as well as enhancing society’s confidence towards the government in implementing this tax policy.