PERCEPTIONS TOWARDS GST

1. Jour of Adv Research in Dynamical & Control Systems, Vol. 10, 03-Special Issue, 2018
A Study on Perception of Engineering
Faculty towards Goods and Services Tax
(GST) in Guntur, Andhra Pradesh, India
M.V.A.L. Narasimha Rao, Assistant Professor, Koneru Lakshmaiah Education Foundation, Vaddeswaram, Guntur, Andhra
Pradesh, India.
Dr.B. Kishore Babu, Associate Professor, Koneru Lakshmaiah Education Foundation, Vaddeswaram, Guntur, Andhra Pradesh,
India.
Abstract--- GST is an Indirect Tax which has reinstated many Indirect Taxes in India. The Goods and Service Tax
Act was passed in the parliament on 29th March 2017. The Act came into effect on 1st july 2017.1 Until now, many
people are less understanding and confused regarding GST system and give a negative perception about it.
Accordingly, this study attempts to find out perception on GST in Guntur, Andhra Pradesh. This research
consequently, is an effort to find out perceptions of the ENGINEERING FACULTY about GST. A survey was
conducted in Guntur, Andhra Pradesh to understand ENGINEERING faculty perceptions on GST. This research is
an attempt to know the ENGINEERING faculty perceptions towards the aims at the look after of the GST policy. A
study was conducted at different ENGINEERING colleges and universities of Guntur district of Andhra Pradesh. A
questionnaire was used to interview 200 individuals. About the GST, An analysis of the table shows the information
sources about GST. Out of 200 respondents majority 58(29.0%) respondents are known about GST through
Electronic media, followed by 49(24.5%) respondents are known about GST through friends/relatives/peers,
followed by 45(22.5%) respondents are known about GST through Print media, 35(17.5%) are known about GST
from all sources, followed by 13(6.5%) are known about GST from social media in the study area. An analysis of
the diagram shows the GST will boost the Indian economy in the long run , majority 85(42.5%) are strongly agree
that GST will bring boost Indian economy followed by 61 (30.5%) respondents are agree, 33(16.5%) respondents
are neutral, 19(18. 5%) respondents are disagree, 2(1.0%) strongly disagree in study area. Most of the
ENGINEERING faculty are not fully aware of GST and have some apprehensions on GST. A grand insurgency is
hitherto to take place in the near future in the indirect tax system i.e. GST, so the faculty is not fully aware of the
concepts. But, India being a democratic country should make clear to its citizens about the GST. Therefore, it is the
need of each and every citizen to have awareness about the new GST. If faculty will have awareness they can create
awareness in the minds of students who are becoming young entrepreneurs in near future and making India a vibrant
and dynamic country.
Keywords--- Engineering Faculty, Goods and Services Tax (GST), GUNTUR, INDIA, Perception.
I. Introduction
"Goods and Services Tax" would be a comprehensive indirect tax on manufacture, sale and consumption of
goods and services throughout India, to replace taxes levied by central and state governments.1
Goods and Services Tax (GST) is an indirect tax which was introduced in India on 1 July 2017 and was valid
throughout India which substituted manifold cascading taxes levied by the central and state governments. It was
introduced as The Constitution (One Hundred and First Amendment) Act 2017, following the passage of
Constitution 122nd Amendment Bill.
The GST is governed by a GST Council and its Chairman is the Finance Minister of India. Under GST, goods
and services are taxed at the following rates, 0%, 5%, 12%, 18% and 28%. There is a special rate of 0.25% on rough
precious and semi-precious stones and 3% on gold..
A single GST replaced several existing taxes and levies which include: central excise duty, services tax,
additional customs duty, surcharges, state-level value added tax and Octroi.
Other levies which were applicable on inter-state transportation of goods have also been done away with in
GST regime. GST is levied on all transactions such as sale, transfer, purchase, barter, lease, or import of goods
and/or services.
ISSN 1943-023X 500
Received: 5 Feb 2018/Accepted: 15 Mar 2018

2. Jour of Adv Research in Dynamical & Control Systems, Vol. 10, 03-Special Issue, 2018
In view of the fact that its commencement, the pros and cons of GST accomplishment has been extensively
wrangled over and has paying attention from dissimilar parties counting academics, businesses and the citizens. a
number of issues have been tinted by the majority of the parties, predominantly the fundamental effect of GST on
the price of goods2
India espoused a dual GST model, meaning that taxation is administered by both the Union and State
Governments.
Transactions made within a single state will be levied with Central GST (CGST) by the Central Government and
State GST (SGST) by the government of that state. For inter-state transactions and imported goods or services, an
Integrated GST (IGST) is levied by the Central Government.
GST is a consumption-based tax, consequently, taxes are rewarded to the state where the goods or services are
consumed not the state in which they were produced.
IGST complicates tax collection for State Governments by disabling them to collect the tax owed to them
directly from the Central Government. Under the earlier system, a state would have to only deal with a single
government in order to collect tax revenue.
A diagrammatic representation of the working of the Dual GST model within a State is shown in Figure 1 below.
SOURCE: gstindia.com/
Figure 1: GST within State
A diagrammatic representation of the working of the IGST model for inter-State transactions is shown in Figure
2 below.
ISSN 1943-023X 501
Received: 5 Feb 2018/Accepted: 15 Mar 2018

3. Jour of Adv Research in Dynamical & Control Systems, Vol. 10, 03-Special Issue, 2018
gstindia.com/
Figure 2
Benefits of GST
Get rid of the cascading effects of taxes.
Tax rates would be reasonably lower.
Reduce tax elusion and amplify the revenue and GDP by broadening the tax base.
There would be flawless flow of the input tax credit.
Price of the goods and the services would descend.
There would competent supply chain management.
It would encourage the shift from unorganized sector to organized sector.
It would abolish 17 indirect taxes and as a result the compliance cost would go down
II. Statement of the Problem
There is a lack of awareness among the general public towards GST. Even the professionals in the Indian
Financial System are having different perceptions in the concepts of GST. Therefore, it is the need of the hour to
have a study on the Engineering faculty perception towards GST.
III. Objectives of the Study
The following are the objectives of the study:
1. To know about GST and its implementation in India
2. To have a study on Engineering faculty perception towards GST
3. To provide suggestions based on the findings of the study.
ISSN 1943-023X 502
Received: 5 Feb 2018/Accepted: 15 Mar 2018

4. Jour of Adv Research in Dynamical & Control Systems, Vol. 10, 03-Special Issue, 2018
IV. Literature Review
Barhate (2017)3
found that people have no doubt at all concerning the anticipated benefits of GST. a good
number of respondents consider that GST will bring monetary gains to their business and do not expect any
noteworthy boost in tax compliance costs.
The lack of information coupled with the indifferences towards transformation may paralyze the speedy
execution of this system particularly in small towns where at rest not single compass reading programs have been
planned and accomplished till date by proficient authorities
(Shakdwipee, 2017)4
in his paper questioning the level of awareness towards GST among the small business
owners in Rajasthan state, found that the foremost areas to be alert include Training errors and Computer software
accessibility
(Mohamad Ali Roshidi Ahmad, 2016)5
in his shaping work concerning “Introducing the GST in Malaysia” stated
that government should have careful planning, comprehensive preparation, participation of community and
widespread public education program is the key success in the realization of GST for any country.
Marziana, Norkhazimah and Mohmad Sakarnor (2010)6
, the taxpayer perceptions allied with knowledge and
understanding. Studies conducted earlier showed that different views and opinions regarding the implementation of
GST and had misunderstandings of the insinuations on goods and services, business and economic development
(Nasir, 2015)7
divulge that tax confidence is the most influence factors to tax awareness. This means government
need extreme focus on publics’ knowledge and attitude towards the implementation of GST.
(Norsiah, 2002)8
. Positive attitude towards civilians concerning tax system is significant to make possible
individual have responsible towards progress of country.
V. Research Methodology
Research Method
Descriptive Research Method
In this study survey method is used.
Sampling Technique
A purposive-cum-convenient sampling method is used in selecting participants.
Population: The target population for this research is the Engineering faculty working in different Engineering
colleges in Guntur district of Andhra Pradesh, India.
Sample Size
A cluster sampling method is employed. 200 sample respondents are chosen on the basis of their being readily
available/accessible at GUNTUR, Andhra Pradesh, India.
Data Collection
It is a descriptive research, where the data is collected from both primary and secondary sources; the primary
sources are collection of opinions and behaviors of the population using a structured questionnaire and secondary
sources like previous researches in this field, various journals, books and websites.
Instruments Used
The researchers used the personally administrated and online survey questionnaires as a data collection method.
Statistical Tool
The data was analyzed using Ms Excel and presented in inform of chart and tables.
Need for the Study
There are many research projects regarding the civic awareness’ perception towards GST, civic Awareness, and
Impact of GST and so on. “A Study on engineering faculty perception towards Goods and Services Tax in Guntur
Region” is an untouched topic, hence the present study has been assumed to fill up that gap.
ISSN 1943-023X 503
Received: 5 Feb 2018/Accepted: 15 Mar 2018

5. Jour of Adv Research in Dynamical & Control Systems, Vol. 10, 03-Special Issue, 2018
VI. Limitations
The limitations of the study include.
• The area of the study is restricted to Engineering faculty only.
• The area of the study is restricted to Guntur district only.
• The researcher has collected data only from 200 Engineering faculty due to time constraint.
Classification of Respondents based on Age, Gender and Occupation
S.NO
PARTICULARS FREQUENCY PERCENTAGE CUMULATIVE
PERCENTAGE
1 AGE
18-25 YEARS 30 15 15
25-40 YEARS 90 45 60
40-60 60 30 90
60 AND ABOVE 20 10 100
Total 200 100 100
2 GENDER
MALE 144 72 72
FEMALE 56 28 100
Total 200 100 100
3 POSITION
Assistant Professor/Lecturers 105 52.5 52.5
Associate professor 50 25.0 77.5
professor 31 15.5 93.0
Research Scholar 14 7.0 100
Total
200 100 100
4 DEPARTMENT
Civil Engineering (CE) 41 20.5 20.5
Computer Science and Engineering (CSE) 71 35.5 56.0
Electronics and Communication
Engineering(ECE)
31 15.5 71.5
Electrical and Electronics Engineering (EEE) 24 12.0 83.5
Mechanical Engineering (ME) 33 16.5 100
TOTAL 200 100 100
Source: Field survey
An analysis of Table 1 shows the age distribution of the respondents. The table reveals that out of 200
respondents, majority 90(45.0%) are in the age group of 25-40 years, followed by 60 (30.0%) between 40-60 years.
30(15.0%) between 18-25 years, followed by 20(10.0%) are above 60 years and above.
An analysis of the table shows the sex distribution of the respondents. Out of 200 the respondents majority 144
(72 percent) are males and rest 56 (28 percent) are females.
An analysis of the table shows position of the respondents. Out of 200 respondents majority 105(52.5%)
respondents are assistant professors, followed by 50(25%) respondents position is associate professors, followed by
31 (15.5%) are professors,14(7%) are research associates, pursuing PhD in the study area
An analysis of the table shows the department of the respondents. Out of 200 respondents majority 71(35.5%)
respondents are working in Computer Science and Engineering (CSE). Department, followed by 41(20.5%)
respondents are working in Civil Engineering (CE), followed by 33 (16.5%) are in Mechanical department (ME),
31(15.5%) are working in Electronics and Communication Engineering (ECE), 24(12.0%) are working in Electrical
and Electronics Engineering (EEE) department in the study area.
ISSN 1943-023X 504
Received: 5 Feb 2018/Accepted: 15 Mar 2018

6. Jour of Adv Research in Dynamical & Control Systems, Vol. 10, 03-Special Issue, 2018
How do you get know about GST? From
S.No FACTOR FRIENDS/Relatives/peers Electronic media Print media Social media All
1 How do you get know about GST? 49(24.5%) 58(29.0%) 45(22.5%) 13(6.5%) 35(17.5%)
Source: Field survey
An analysis of the table shows the information sources about GST. Out of 200 respondents majority 58(29.0%)
respondents are known about GST through Electronic media, followed by 49(24.5%) respondents are known about
GST through friends/relatives/peers, followed by 45(22.5%) respondents are known about GST through Print media,
35(17.5%) are known about GST from all sources, followed by 13(6.5%) are known about GST from social media
in the study area.
Do you think all businesses need to be registered under GST?
S.No FACTOR Yes No
1 Do you think all businesses need to be registered under GST 184(92.0%) 16(8.0%)
Source: Field survey
An analysis of the table shows the all businesses need to be registered under GST. Out of 200 respondents
majority 1848(92.0%) respondents are said that registration needed for all businesses, followed by 16(8.0%)
respondents is said that registration is not required under GST under the study area.
Engineering faculty perception on the issue of GST
S.No FACTOR HIGHLY
AGREED
AGREED NEITHER AGREE
NOR DISAGREE
DISAGREE HIGHLY
DISAGREE
1 GST will result in a simple, transparent and
easy tax structure
49(24.5%) 58(29.0%) 45(22.5%) 35(17.5%) 13(6.5%)
2 GST will bring uniformity in tax rates with
only one or two tax rates across the supply
chain
48(24.0%) 54(27.0%) 40(20.0%) 32(16.0%) 26(13.0%)
3 GST will increase tax collections due to
wide coverage of goods and services
88(44.0%) 69(34.5%) 23(11.5%) 18(9.0%) 2(1.0%)
4 GST will reduce transaction costs for
taxpayers through simplified tax
compliance
48(24.0%) 39(19.5%) 88(44.0%) 21(10.5%) 4(2.0%)
5 GST cause a rise in the price of essential
commodities
86((43.0%) 65(32.5%) 45(22.5%) 2(1.0%) 2(1%)
6 GST affect e-commerce 31(15.5%) 32(16.0%) 79(39.5%) 23(11.5%) 35(17.5%)
7 GST going to make education cheaper 29(14.5%) 23(11.5%) 23(11.5%) 55(22.5%) 70(35.0%)
8 GST will not burden people 30((15.0%) 43(21.5%) 41(20.5%) 26(13.0%) 60(30.0%)
9 GST protects the low income earners 42((21.0%) 34(17%) 74(37.0%) 43(21.5%) 7(3.5%)
10 GST is the best tax system adopted by
many countries around the world
41(20.5%) 53(26.5%) 54(27.0%) 28(14.0%) 24(12.0%)
11 GST will
boost the Indian economy in the long run
85((42.5%) 61(30.5%) 33(16.5%) 19(9.5%) 2(1.0%)
12 GST will benefit Start-ups’ and SMEs 59(29.5%) 42((21.0% 43(21.5%) 32(16.0%) 24(12.0%)
Source: Field survey
An analysis of the diagram shows the GST will result in a simple, transparent and easy tax structure, majority
88(44.0%) are agree that GST will result in a simple, transparent and easy tax structure followed by 49(24.5%)
respondents are highly agreed, 45(22.5.%) respondents are neutral,35(17.5%) are disagree and 13(6.5%) strongly
disagree in study area. An analysis of the diagram shows the GST will bring uniformity in tax rates with only one or
two tax rates across the supply chain, majority 54(27.0%) are agree that GST will bring uniformity in tax rates
followed by 48 (29.0%) respondents are agreed, 40(20.0%) respondents are neutral, 32(16. 0%) respondents are
disagree, 26(13.0%) strongly disagree in study area.
An analysis of the diagram shows the GST will increase tax collections due to wide coverage of goods and
services, majority 88(44.0%) are highly agree that GST will increase tax collections followed by 69 (34.5.0%)
respondents are agreed, 23(11.5.0%) respondents are neutral, 18(9. 0%) respondents are disagree, 2(1.0%) strongly
disagree in study area.
An analysis of the diagram shows the GST will reduce transaction costs for taxpayers through simplified tax
compliance majority 88(44.0%) are neutral followed by 48 (24..0%) respondents are highly agreed, 39(19.5.0%)
respondents are agree, 21(10.5%) respondents are disagree, 4(2.0%) strongly disagree in study area.
ISSN 1943-023X 505
Received: 5 Feb 2018/Accepted: 15 Mar 2018

7. Jour of Adv Research in Dynamical & Control Systems, Vol. 10, 03-Special Issue, 2018
An analysis of the diagram shows the GST cause a rise in the price of essential commodities majority 86(43.0%)
are highly agreed followed by 65 (32.5%) respondents are agreed, 45(22.5.0%) respondents are neutral, 2(1.0 %)
respondents are disagree, 2(1.0%) strongly disagree in study area.
An analysis of the diagram shows the GST affect e-commerce majority 79(39.5.0%) are neutral followed by 32
(16.0%) respondents are agreed, 31(15.5.0%) respondents are highly agree, 35(17.5%) respondents are highly
disagree, 23(11.50%) strongly disagree in study area.
An analysis of the diagram shows the GST going to make education cheaper majority 70(35.0%) are highly
disagreed, followed by 55(22.5%) respondents are disagreed, 29(14.5.0%) respondents are highly agree, 23(11.5%)
respondents are agree, 23(11.50%) respondents are neutral in study area.
An analysis of the diagram shows the GST will not burden people majority 60(30.0%) are highly disagreed,
followed by 43(21.5%) respondents are agreed, 41(20.5.0%) respondents are neutral, 30(15.0%) respondents are
agree, 26(13.0%) respondents are disagree in study area.
An analysis of the diagram shows the GST protects the low income earners, majority 74(37.0%) are neutral
followed by 43 (21.5%) respondents are disagree, 34(17.0%) respondents are agree, 21(10.5%) respondents are
disagree, 7(3.5%) strongly disagree in study area.
An analysis of the diagram shows the GST is the best tax system adopted by many countries around the world,
majority 54(27.0%) are neutral followed by 53 (26.5%) respondents are agree, 41(20.5%) respondents are strongly
agree, 28(14.0%) respondents are disagree, 24(12.0%) strongly disagree in study area.
An analysis of the diagram shows the GST will boost the Indian economy in the long run , majority 85(42.5%)
are strongly agree that GST will bring boost Indian economy followed by 61 (30.5%) respondents are agree,
33(16.5%) respondents are neutral, 19(18. 5%) respondents are disagree, 2(1.0%) strongly disagree in study area.
An analysis of the diagram shows the GST will benefit Start-ups’ and SMEs, majority 59(29.5.0%) are highly
agree followed by 43 (21.50%) respondents are neutral 42(21.0%) respondents are agree, 32(16. %) respondents are
disagree, 24(12.0%) strongly disagree in study area.
VII. Findings
Majority 90(45.0%) are in the age group of 25-40 years, followed by 60 (30.0%) between 40-60 years.
30(15.0%) between 18-25 years, followed by 20(10.0%) are above 60 years and above.
Majority 144 (72 percent) are males and rest 56 (28 percent) are females.
Majority 105(52.5%) respondents are assistant professors, followed by 50(25%) respondents position is associate
professors, followed by 31 (15.5%) are professors,14(7%) are research associates, pursuing PhD in the study area
Majority 71(35.5%) respondents are working in Computer Science and Engineering (CSE), Department,
followed by 41(20.5%) respondents are working in Civil Engineering (CE), followed by 33 (16.5%) are in
Mechanical department (ME), 31(15.5%) are working in Electronics and Communication Engineering (ECE),
24(12.0%) are working in Electrical and Electronics Engineering (EEE) department in the study area.
Majority 88(44.0%) are agree that GST will result in a simple, transparent and easy tax structure followed by
49(24.5%) respondents are highly agreed, 45(22.5.%) respondents are neutral,35(17.5%) are disagree and 13(6.5%)
strongly disagree in study area.
Majority 54(27.0%) are agree that GST will bring uniformity in tax rates followed by 48 (29.0%) respondents
are agreed, 40(20.0%) respondents are neutral, 32(16. 0%) respondents are disagree, 26(13.0%) strongly disagree in
study area.
Majority 88(44.0%) are highly agree that GST will increase tax collections followed by 69 (34.5.0%)
respondents are agreed, 23(11.5.0%) respondents are neutral, 18(9. 0%) respondents are disagree, 2(1.0%) strongly
disagree in study area.
An analysis shows the GST will reduce transaction costs for taxpayers through simplified tax compliance
majority 88(44.0%) are neutral followed by 48 (24..0%) respondents are highly agreed, 39(19.5.0%) respondents
are agree, 21(10.5%) respondents are disagree, 4(2.0%) strongly disagree in study area.
An analysis shows the GST affect e-commerce majority 79(39.5.0%) are neutral followed by 32 (16.0%)
respondents are agreed, 31(15.5.0%) respondents are highly agree, 35(17.5%) respondents are highly disagree,
23(11.50%) strongly disagree in study area.
An analysis shows the GST going to make education cheaper majority 70(35.0%) are highly disagreed, followed
by 55(22.5%) respondents are disagreed, 29(14.5.0%) respondents are highly agree, 23(11.5%) respondents are
agree, 23(11.50%) respondents are neutral in study area.
ISSN 1943-023X 506
Received: 5 Feb 2018/Accepted: 15 Mar 2018

8. Jour of Adv Research in Dynamical & Control Systems, Vol. 10, 03-Special Issue, 2018
An analysis of the shows the GST will not burden people majority 60(30.0%) are highly disagreed, followed by
43(21.5%) respondents are agreed, 41(20.5.0%) respondents are neutral, 30(15.0%) respondents are agree,
26(13.0%) respondents are disagree in study area.
An analysis of the diagram shows the GST protects the low income earners, majority 74(37.0%) are neutral
followed by 43 (21.5%) respondents are disagree, 34(17.0%) respondents are agree, 21(10.5%) respondents are
disagree, 7(3.5%) strongly disagree in study area.
An analysis of the shows the GST is the best tax system adopted by many countries around the world, majority
54(27.0%) are neutral followed by 53 (26.5%) respondents are agree, 41(20.5%) respondents are strongly agree,
28(14.0%) respondents are disagree, 24(12.0%) strongly disagree in study area.
An analysis of the shows the GST will boost the Indian economy in the long run , majority 85(42.5%) are
strongly agree that GST will bring boost Indian economy followed by 61 (30.5%) respondents are agree, 33(16.5%)
respondents are neutral, 19(18. 5%) respondents are disagree, 2(1.0%) strongly disagree in study area.
An analysis of the shows the GST will benefit Start-ups’ and SMEs, majority 59(29.5.0%) are highly agree
followed by 43 (21.50%) respondents are neutral 42(21.0%) respondents are agree, 32(16. %) respondents are
disagree, 24(12.0%) strongly disagree in study area.
VIII. Suggestions
The following are the suggestions of the study: 1. it is suggested that the awareness towards GST should be
provided to the faculty. 2, Faculty is not fully aware and some faculty is not having good perceptions about GST and
its benefits. Some of the faculty are neither positive nor negative perceptions about GST because of lack of
awareness, 2. It is also suggested that the government should come forward to take some innovative and creative
programs with respect to the new GST Bill and screen the same in colleges, universities 3. The educated faculty
always provides awareness to the students so as to promote economic development and overall growth of the nation.
4. Even the professionals and the students are not aware of the various important issues in the new GST, so the
Government should take necessary steps to make familiarize the concepts of the new GST Bill in India by educating
faculty.
IX. Conclusion
The Engineering faculty is not fully aware of the concepts of GST. The Indian government should make clear to
highly intellectual people of country like faculty, doctors, lawyers and charted accountants about the GST and its
implementation and benefits of GST The government of India has to take initiations to remove negative perceptions
and apprehensions of faculty by conducting different awareness programs in educational institutions. The As for the
educational context, it is important for policymakers to incorporate basic education of GST in higher education
institutions with the objective to educate faculty. The educated faculty creates awareness among students and the
future generation to improve their perception towards the system.
The review suggested that there is a significant need for the Indian government to put in more effort to ensure
that faculty have a clear understanding and develop a positive perception towards GST, leading to its acceptance.
Good understanding among faculty is important as it can generate a positive perception towards the taxation policy
and make students to aware about GST.
References
[1] GST India.Com
[2] Kasipillai, J. and Sinnakkannu, J. Distributive Effects of the Introduction of GST in Malaysia. International
Vat Monitor 19 (5) (2008) 359-366.
[3] Barhate, G.H. An Analytical Study of Awareness and Perception towards GST amongst Traders in Rural
Areas. International Research Journal of Engineering and Technology 4 (5) (2017) 1133-1142.
[4] Shakdwipee, P. Measuring Awareness about Implementation of GST: A survey of small business owners in
Rajasthan. International Pacific Business Review, 2017, 116-125.
[5] Ahmad, M.A.R., Ismail, Z. and Halim, H.A. Awareness and perception of taxpayers towards goods and
services tax (GST) implementation. International Journal of Academic Research in Business and Social
Sciences, 2016, 75-93.
[6] Mohd Rizal, P. and Mohd Adha, I. The impacts of goods and services tax (GST) on middle income earners
in Malaysia. World Review of Bussiness Research 1 (3) (2011) 192-206.
ISSN 1943-023X 507
Received: 5 Feb 2018/Accepted: 15 Mar 2018

9. Jour of Adv Research in Dynamical & Control Systems, Vol. 10, 03-Special Issue, 2018
[7] Nasir, Reveals that tax morale is the most influence factors to tax awareness. This means government need
intense focus on publics’ knowledge and attitude towards the implementation of GST, 2015.
[8] Norsiah, A. Effect of tax knowledge on attitudes towards taxation. Collected Papers of AAAA2002 in
Nagoya. Graduate School of Economic, Nagoya University, Japan, 2002, 221-230.
[9] Sthanumoorthy, R. Effectiveness of publicity campaign on value added tax in India. International VAT
Monitor, 2008, 275-280.
[10] Tan, L.M. and Chin-Fatt, C. The impact of tax knowledge on the reception of tax fairness and attitudes
towards compliance. Asian Review of Accounting, 2000.
ISSN 1943-023X 508
Received: 5 Feb 2018/Accepted: 15 Mar 2018