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首页> 外文期刊>International Journal of Business and Management >Consumer Purchase Intention and Cross-Border Shopping: Implementation of Goods and Services Tax (GST)
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Consumer Purchase Intention and Cross-Border Shopping: Implementation of Goods and Services Tax (GST)

机译：消费者购买意图和跨境购物：实施商品和服务税（GST）

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Goods and services tax (GST), also called value-added tax (VAT), is an after-sales tax imposed on goods and services. The implementation of GST in Malaysia have significant economic, social, marketing, and political impact, and thus, has recently become one of the hottest discussion topics among consumers in Malaysia. From the marketing perspective, it will affect consumer purchase intention and spending patterns. Consumer purchases intention behavior will become more difficult to predict because it is directly influenced by GST. Past studies showed that consumers will likely cross to neighboring countries for shopping after the implementation of GST. This study compares consumer purchase intention before and after the scheduled implementation of the goods and services tax (GST) and to examine the consumer cross-border shopping intention. A total of 100 shoppers were interviewed in four major shopping centers in Klang Valley. Results show that most of the consumers are “likely” to purchase products before GST implementation and “very unlikely” to purchase within the first three months after GST implementation in Malaysia. However, consumers are “neutral” with regard to cross-border shopping intention. One-way ANOVA analysis shows that higher-income groups are less influenced by GST than lower-income groups. The sample size in this study could be considered relatively small for consumer studies. Thus, future studies should increase the sample size and use the longitudinal method.
机译：商品和服务税（GST），也称为增值税（VAT），是对商品和服务征收的售后税。在马来西亚实施GST会对经济，社会，市场和政治产生重大影响，因此，最近已成为马来西亚消费者中最热门的讨论主题之一。从营销的角度来看，它将影响消费者的购买意愿和支出方式。消费者购买意愿行为将变得更加难以预测，因为它直接受到商品及服务税的影响。以往的研究表明，消费税实施后，消费者可能会跨境购物。这项研究比较了计划实施商品和服务税（GST）之前和之后的消费者购买意愿，并研究了消费者的跨境购物意愿。巴生谷的四个主要购物中心共采访了100名购物者。结果显示，大多数消费者“有可能”在实施商品及服务税之前购买产品，而“极不可能”在马来西亚实施商品及服务税后的前三个月内购买产品。但是，消费者在跨境购物意向方面“中立”。单向方差分析表明，高收入人群受商品及服务税的影响要小于低收入人群。对于消费者研究，可以认为该研究中的样本量相对较小。因此，未来的研究应增加样本量并使用纵向方法。

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