Faculty of Eonomics and Management
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA

fatimahrashid@ukm.edu.my

Faculty of Leadership and Manaagement
Universiti Sains Islam Malaysia
71800 Nilai, Negeri Sembilan, MALAYSIA

faizalkasmani@usim.edu.my

Faculty of Eonomics and Management
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA

hafizah.omar@ukm.edu.my

Norul Syuhada Abu Hassan
Faculty of Eonomics and Management
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA

syuhada@ukm.edu.my

Faculty of Eonomics and Management
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA

sakinahwahab@ukm.edu.my

Abstract

Social media has become a vibrant platform for debating and discussing the pros and cons of taxpaying. Because of their conversational essence, social media sites act as virtual public forums or gatherings where public opinion on the benefits and limitations of taxpaying is aired, resembling traditional civic assemblies or community meetings. Comments on the news article titled ‘GST is Better than SST’, published on June 13, 2022, across The Star, Berita Harian and Astro Awani Facebook pages, were thematically analysed to explore public opinion on the reintroduction of the Goods and Services Tax (GST) in Malaysia. The analysis of 1,079 user comments identified two main themes: widespread distrust in government and politicians and the perception of GST as a burden to consumers. The widespread distrust highlights the perceived incompetency of officials in managing tax revenue for public welfare effectively. The uncertainty and fear about GST reintroduction underline economic anxieties, reflecting that the unpredictability of tax policies might exacerbate economic distress. The GST is considered burdensome, especially for low-income individuals, as they must bear the postGST implementation effect of increased prices and tax liability. These findings underscore the complexities in tax policy design and indicate the necessity for clear and comprehensive communication about tax systems.

Keywords

Facebook, goods and services tax, public opinion, tax policy, the maxim of taxation

DOI

Bibliography

Abdul Rashid, S. F., Kasmani, M. F., Zaki, H. O., Abu Hassan, N. S., & Abdul Wahab, N. (2024). Analysis of Public Debate on the Reintroduction of GST in Malaysia via Facebook. Journal of Accounting and Governance, 22, 51–67.  http://dx.doi.org/10.17576/AJAG-2024-22-4

22 : 51–67 (2024)



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