Pandangan Dalam Kalangan Kaum Melayu dan Cina di Kawasan Sibu Terhadap Cukai Barang dan Perkhidmatan (GST)
Malay
Abstract
Pelaksanaan GST merupakan satu strategi makroekonomi dalam merangsang pertumbuhan ekonomi di peringkat nasional. Pengumuman pelaksanaan Cukai Barang dan Perkhidmatan (GST) untuk menggantikan Cukai Jualan dan Perkhidmatan (SST) pada April 2015 yang lepas telah membangkitkan keresahan dalam kalangan masyarakat. Lebih keruh lagi apabila masyarakat terpengaruh oleh andaian negatif tentang GST dan pada masa itu, Barisan Nasional (BN) terpalit dengan skandal rasuah serta hutang negara melambung naik. Keresahan rakyat apabila terdapat persepsi bahawa GST berpotensi untuk meningkatkan kos sara hidup. Tingkah laku politik masyarakat juga berubah terutamanya semasa Pilihan Raya Umum ke-14 apabila pertama kali dalam sejarah UMNO-BN telah kalah dan diganti dengan Pakatan Harapan (PH). Tujuan kajian ini adalah untuk menganalisis persepsi kaum Melayu dan Cina terutamanya di sekitar kawasan Sibu yang berada di kawasan Democratic Action Party (DAP) iaitu parti pembangkang, terhadap pelaksanaan GST dari aspek pengetahuan am mengenai GST, kesannya terhadap taraf kehidupan dan sumbang saran dasar tersebut kepada mereka. Objektif kajian ini adalah menunjukkan bahawa terdapat persamaan dan perbezaan mengenai GST dalam kalangan kaum Melayu dan Cina serta mengenal pasti sama ada kaum Melayu masih setuju dengn pelaksanaanya jika kutipan GST untuk membayar hutang negara.
References
Abercrombie, N., Hill, S. & Turner, B. S. (1984). Dictionary of Sociology. London: Penguin Books.
Azham, M. A. (2016). '1MDB: The background'. Journal of Public Administration and Governance, 5, 133.
https://doi.org/10.5296/jpag.v5i4.8885
Barbrook, A. (1975). Patterns of political behaviour. London: Robertson.
Berita Harian (2020). GST Pulihkan Semula Penarafan Negara. Dalam https://www.bharian.com.my/bisnes/lain- lain/2020/12/764884/gst-pulihkan-semula-penarafan-negara
Bowman, L. & Boynton, G. (1974). Political Behavior & Public Opinion: Comparative Analyses. New Jersey: Prentice Hall Inc.
Campbell, A., Converse, P. E., Miller, W. E. & Stokes, D. E. (1960). The American voter. Chicago/London: The University of Chicago Press.
Channel News Asia. (2007). 'GST rate to rise to 7% from July 1'. Dalam
http://www.channelnewsasia.com/stories/singaporelocalnews/view/258757/1/.html
Cheng, M. (2020). 'Goods and Services Tax (GST)'. Dalam https://www.investopedia.com/terms/g/gst.asp
Dente B. (2014) Understanding Policy Decisions. In: Understanding Policy Decisions. SpringerBriefs in Applied Sciences and Technology. Springer, Cham.
https://doi.org/10.1007/978-3-319-02520-9_1
Dye, Thomas R. (1972). Understanding Public Policy. Upper Saddle, New Jersey: Prentice Hall.
Flanigan, W. & Zingale, N. (1975). Political behavior of the American electorate. Boston: Allyn and Bacon Inc.
Ghazali Mayudin. (2006). 'Demokrasi dan pilihanraya di Malaysia'. Dlm. Gazali, Jamaie, Sity & Zaini.(ed.). Demokrasi Kepimpinan dan Keselamatan dalam Politik Malaysia. Bangi: Penerbit UKM. pp. 20-21.
GST Act 1993, and Subsidiary Legislation, Republic of Singapore.
Howlett, Michael and Ramesh, M. (1995). Studying Public Policy: Policy Cycles and Policy Subsystems. Tornonto: Oxford University Press.
Ibrahim. I. (2010). 'Gagasan 1Malaysia, Peradaban & Identiti Bangsa: Pendekatan Hadhari'. Bangi: Institut Islam Hadhari Universiti Kebangsaan Malaysia Bangi. Dalam http://www.ukm.my/ hadhari/ sitedefault/files/Gagasan%201%20Malaysia,%20Peradaban%20dan%20Identiti%20Bangsa%20Pendekatan%20Hadhari.pdf
Ibrahim, M. A. & Daud, S. (2014). Pilihan Raya Dan Tingkah Laku Pengundi Dalam PRU 2008: Kajian Kes Di Wilayah Persekutuan Labuan, Malaysia. Jurnal Kinabalu, 20.
Jenkins, G. & Khadka, R. (1998). Value-added tax policy and implementation in Singapore. VAT Monitor. Amsterdam: International Bureau of Fiscal Documentation, 9(2): 35-47.
Jeyapalan, K., & Mustafa, M. H. (1998). Pencukaian Malaysia: Pentadbiran, penaksiran, dan pematuhan cukai :termasuk cukai keuntungan harta tanah. Serdang: Penerbit Universiti Putra Malaysia.
Krueger, L. & Neuman, W., L. (2006). Social work research methods: Qualitative and quantitative approaches. Boston, MA: Pearson Education, Inc.Lassance, A. (2020). What Is a Policy and What Is a Government Program? A Simple Question With No Clear Answer, Until Now. Dalam https://ssrn.com/abstract=3727996
Lewis-Beck, M. S., Norpoth, H., Jacoby, W., & Weisberg, H. F. (2008). The American voter revisited. University of Michigan Press.
https://doi.org/10.3998/mpub.92266
Lipset, S. & Rokkan, S. (eds.) 1967. Party Systems and Voter Alignments. New York: Free Press.
Lipsey, Richard G., Purvis, Douglas D., Sparks, Gordon R., & Steiner, Peter O. (1982). Economics. Edisi Ke-4. New York: Harper & Row Publishers.
Mackay, M. (2005). Understanding and applying basic public policy concepts. Pal, Leslie A. Beyond Policy Analysis: 3rd Edition.
McDonald, A. (1965). Politic A Study of Control Behavior. New Jersey: Rotgers University Press.
Ministry of Finance (2005). "Creating Opportunity, Building Community", Budget Highlights, Financial Year 2005/2006, p.15. Dalam https://www.mof.gov.sg/docs/default-source/default-document- library/singapore- budget/budget-archives/2005/fy2005_budget_highlights.pdf?sfvrsn=bb7bcb3f_2
Mohamad, M., Borhan, J., & Ahmad, A. (2014). Krisis Kewangan Global: Kestabilan dan Karakteristik Unik Perbankan Islam. Jurnal Syariah, 22(1), 57-86.
Napoliton J. (1972). The Election Game and How To Win. New York: Doubleday & Company.
Norhayati, M. S. (2008). Pilihan Raya Umum Ke-12 (PRU-12): "Tsunami" politik melayu?. JEBAT, 35, 49-64.
Nurazidah, M., Salmy, E., Sanep, A., Mat Noor, M. Z., Zamzuri, Z., Aisyah, A. R., Azlin, A. A., Suhaili, A., & Hafizi, A. M. (2013). Faktor-faktor Inflasi Dan Kesannya Terhadap Kumpulan Wang Simpanan Pekerja (KWSP). Prosiding Persidangan Kebangsaan Ekonomi Malaysia Ke VIII 2013. Dalam http://www.ukm.my/fep/perkem/pdf/perkemVIII/PKEM2013_3B5.pdf
Peters, B. G. (2015). Advanced Introduction to Public Policy. Edward Elgar.
Samsudin, A. R. (2010). Media, Demokrasi dan Generasi Muda: Analisis Keputusan Pilihanraya Umum Ke-12. Jurnal Komunikasi, 26(2), 1-15.
Saira, L., Zariyawati, M.A., & Yoke-May, L. (2010). An Exploratory Study of Goods and Services Tax Awareness in Malaysia. Political Managements and Policies in Malaysia. Universiti Utara Malaysia Sintok , Sintok, 265-276.
Copyright (c) 2021 UNIMAS Publisher
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Transfer Statement for Journal
1) In signing this statement, the author(s) grant UNIMAS Publisher an exclusive license to publish their original research papers. The author(s) also grant UNIMAS Publisher permission to reproduce, recreate, translate, extract or summarize, and to distribute and display in any forms, formats, and media. The author(s) can reuse their papers in their future printed work without first requiring permission from UNIMAS Publisher, provided that the author(s) acknowledge and reference publication in the Journal.
2) For open access articles, the author(s) agree that their articles published under UNIMAS Publisher are distributed under the terms of the CC-BY-NC-SA (Creative Commons Attribution-Non Commercial-Share Alike 4.0 International License) which permits unrestricted use, distribution, and reproduction in any medium, for non-commercial purposes, provided the original work of the author(s) is properly cited.
3) For subscription articles, the author(s) agree that UNIMAS Publisher holds copyright, or an exclusive license to publish. Readers or users may view, download, print, and copy the content, for academic purposes, subject to the following conditions of use: (a) any reuse of materials is subject to permission from UNIMAS Publisher; (b) archived materials may only be used for academic research; (c) archived materials may not be used for commercial purposes, which include but not limited to monetary compensation by means of sale, resale, license, transfer of copyright, loan, etc.; and (d) archived materials may not be re-published in any part, either in print or online.
4) The author(s) is/are responsible to ensure his or her or their submitted work is original and does not infringe any existing copyright, trademark, patent, statutory right, or propriety right of others. Corresponding author(s) has (have) obtained permission from all co-authors prior to submission to the journal. Upon submission of the manuscript, the author(s) agree that no similar work has been or will be submitted or published elsewhere in any language. If submitted manuscript includes materials from others, the authors have obtained the permission from the copyright owners.
5) In signing this statement, the author(s) declare(s) that the researches in which they have conducted are in compliance with the current laws of the respective country and UNIMAS Journal Publication Ethics Policy. Any experimentation or research involving human or the use of animal samples must obtain approval from Human or Animal Ethics Committee in their respective institutions. The author(s) agree and understand that UNIMAS Publisher is not responsible for any compensational claims or failure caused by the author(s) in fulfilling the above-mentioned requirements. The author(s) must accept the responsibility for releasing their materials upon request by Chief Editor or UNIMAS Publisher.
6) The author(s) should have participated sufficiently in the work and ensured the appropriateness of the content of the article. The author(s) should also agree that he or she has no commercial attachments (e.g. patent or license arrangement, equity interest, consultancies, etc.) that might pose any conflict of interest with the submitted manuscript. The author(s) also agree to make any relevant materials and data available upon request by the editor or UNIMAS Publisher.
