The main aims of this study is to determine the levels of teachers’ Knowledge and Comprehension on GST. Other objectives are to identify the most popular medium(s) in gaining GST information and finally to discover the means difference in the level of Comprehension between two groups of teachers. 196 teachers have participated in this study. The instrument used for data collection is questionnaire set, and the results are derived from descriptive and inferential statistic analyses. The analysis on mediums of information indicate the most popular mediums (mean score ? 4) are Television, Discussion with Friends and Newspaper. The overall mean score values for the Knowledge analysis is 3.289 while the overall mean score value for the Comprehension analysis is 3.01. Since the values are both (< 3.5) these findings lead us to conclude that the respondents have shown to have relatively low level of knowledge and comprehension on GST. The findings for the Levene's Test has shown insignificant result which indicates there is no difference in the level of comprehension between the “Field” and the “Non-Field” teachers.
Abdullah, H., Idrus, A. A. M., & Mehat, N. (2013). Kefahaman dan Kesediaan Pengguna Terhadap Pelaksanaan Cukai Barang dan Perkhidmatan (GST): Satu Tinjauan Awal. [Understanding and Readiness of Consumers on the Implementation of Goods and Services Tax (GST): A Preliminary Review]. Prosiding Persidangan Kebangsaan Ekonomi Malaysia (PERKEM) Ke VIII, Jilid 2, Johor Baharu. Pp. 688-702
Ahmad, S. (2003). Siri Pengajian Dan Pendidikan Utusan: Kemahiran Belajar Berkesan [Utusan Series of Studies and Education: Effective Study Skill], Kuala Lumpur: Utusan Publication & Distributors Sdn. Bhd.
Hassan, H. (2014). Persepsi Mahasiswa Terhadap Pelaksanaan GST di Malaysia [The Perceptions of the College Students on GST Implementation in Malaysia]. PhD. Dissertation, Universiti Malaysia Perlis
Konting, M. M. (2000, 2004). Kaedah Penyelidikan Pendidikan [Educational Research Methodology]. Kuala Lumpur: Dewan Bahasa dan Pustaka.
Marzuki, S. & Som, H. M. (1999). Isu Pendidikan Di Malaysia: Sorotan Dan Cabaran [Education Issues in Malaysia: Highlights and Challenge]. Kuala Lumpur: Utusan Publication & Distributors Sdn. Bhd.
Oladipupo, A. & Izedonmi, F. (2013). Public Perception and Attitude towards Value Added Tax (VAT) in Nigeria, iBusiness, Vol. 5, No. 4, 2013, pp. 126-135.
Palil, R. & Ibrahim, A. (2011). The Impacts of Goods and Services Tax (GST) on Middle Income Earners in Malaysia. World Review of Business Research. Vol. 1, No. 3, Pp. 192-206.
Sabran, M. S. (2005). 7 Rahsia Kecemerlangan Akademik [7 Secrets of Academic Excellence]. Kuala Lumpur: Utusan Publication and Distributors Sdn. Bhd. Ms. 8.
Jalil, N. A., Ramli, N. R. @, Yusof, H., & Karim, N. A.-H. A. (2017). Teachers on GST Economic Mechanism: Do They Comprehend? International Journal of Academic Research in Business and Social Sciences, 7(6), 1134-1145.
Copyright: © 2017 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode