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Penganggaran impak perlaksanaan GST ke atas kos pengeluaran dan kos sara hidup di Malaysia

Jurnal Ekonomi Malaysia

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Title Penganggaran impak perlaksanaan GST ke atas kos pengeluaran dan kos sara hidup di Malaysia
 
Creator Utit, Chakrin
Golam Hassan, Asan Ali
Saari, Mohd Yusof
Hassan, Azman
Harun, Mukaramah
 
Subject Goods and services tax (GST); kos pengeluaran; kos sara hidup; input-output.
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Description ABSTRAK Perlaksanaan Goods and Services Tax atau GST seringkali dikaitkan sebagai punca utama kepada kenaikan harga barangan dan perkhidmatan. Objektif utama kajian ini ialah menganggar sejauhmana perlaksanaan GST memberi impak kepada kos pengeluaran yang seterusnya memberi implikasi kepada kos sara hidup isirumah. Untuk mencapai objektif tersebut, model harga input-output telah dibangunkan dengan pengubahsuaian bagi mengambil kira multiple tax sistems (kadar standard, kadar sifar dan pengecualian). Dapatan kajian mendapati bahawa perlaksanaan GST cenderung memberi faedah kepada ekonomi. GST berpotensi untuk menurunkan harga barangan dan perkhidmatan sebanyak 7.4% berbanding hanya 2.0% peningkatan harga yang dijangka. Kesan penurunan tingkat harga sebanyak 5.4% ini bukan sahaja meningkatkan kuasa beli perbelanjaan isirumah malah berpotensi untuk merapatkan jurang penggunaan di antara kumpulan etnik dan kelas pendapatan.  ABSTRACT The implementation of Goods and Services Tax or GST is often attributed as the main cause of the rising prices of goods and services. The main objective of this study is to estimate the extent of GST implementation impact on the costs of production, which in turn have implication on households’ living costs.  To achieve these objectives, the input- output price model is developed with modifications to take into account the multiple tax sistems (standard rate, zero rate and exemption). The study finds that the implementation of the GST tends to benefit the economy. GST has the potential to reduce the prices of goods and services by 7.4% compared to only 2.0% expected price increase. The impact of this 5.4% price reduction not only increases the purchasing power of household but also has the potential to narrow the consumption gap between ethnic groups and income classes. Kata Kunci: Goods and services tax (GST); kos pengeluaran; kos sara hidup; input-output.
 
Publisher Universiti Kebangsaan Malaysia
 
Contributor —
 
Date 2017-01-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Identifier http://ejournal.ukm.my/jem/article/view/11114
 
Source Jurnal Ekonomi Malaysia; Vol 50, No 2 (2016): Jurnal Ekonomi Malaysia; 15-30
0126-1962
 
Language en
 
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