期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：15
页码：302-314
DOI：10.6007/IJARBSS/v8-i15/5108
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The implementation of Goods and Services Tax (GST) in 2014 has generated various feedbacks and reactions from Malaysian citizens, practitioners, academicians, general public and most importantly, business owners. Thus, this study was aimed to examine the awareness level of GST among Malaysian travellers and investigate the relationship between travellers’ awareness on level of GST and their spending behaviour during holiday. Quantitative method via questionnaire survey was utilized to gather the primary data from 456 respondents. The findings revealed that majority of the Malaysian travellers are aware on the implementation of GST in the country. In some extend, it has influenced travellers’ spending behaviour as it was imposed to most tourism products and services that have to be consumed by travellers during their holiday. Due to excessive burden of GST on customers, the action taken by the new government to eliminate the tax should lead to an encouraging spending pattern among travellers that can spin the economy for better inland revenues.
