2. He feels that the inclusion of

2.   Contents
/ Issues     


The first
respondent is Tay Chye Hoo, male, 60
years old. He studies until Sijil Rendah Pelajaran (SRP) before he opened up
his own business. Mr Tay’s company, Foo Seng Trading is a Small Medium
Enterprise (SME) which sells second-grade clothes that comprise of male, female
and children attire. In the interview, he states that GST has been a burden to
his business. He feels that the inclusion of 6% GST has been more of a problem
rather than a solution. Regarding dealing with Royal Customs Malaysian
Department (RCMD), Mr Tay says he does not have any problems dealing with the
RCMD and the process is easy and convenient. He later explain his business had
suffered since GST has been introduced. The cost of buying gets higher and he
has to sell the clothes at a price higher than before. This reduces his monthly
sales and he often gets negative feedbacks from his customers. At the end of
the interview, Mr Tay states that he hopes the GST can be redueced if not

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The second
respondent is Amirah binti Abdul Ghani,
female, 28 years old. She is the manager for Siti Khadijah, Sungai Petani
branch. Siti Khadijah is a Small Medium Enterprise (SME) that sells exclusive
Islamic clothes and prayer veil. The interview went smoothly as she has the
general knowledge about GST. In the interview, her perception towards GST is
not very positive. She feels that the GST is a burden and causes the price of
goods to be higher and more expensive. Miss Amirah also states that, not
everyone is able to pay the Goods and Services Tax (GST), even the
implementation of GST is for the higher income earners. Sometimes, the middle
income earners need to buy goods /things that also includes GST, so more or
less they will also be affected by the GST. Moving on to the dealing with Royal
Customs Malaysian Department (RCMD), Miss Amirah explains that it is quite
difficult process as we have to know the inflow and outflow of our business transaction.
It is not very convenient based on her point of view. When asked about whether
the GST should be continued or stop, she says that she does not have any issues
if the GST is to be carried on. Just that, she wants the Government to improve
the system. By the end of the interview, she hopes that the GST system can be
improved, and the government should divide between the high, middle and low
income earner in order to improve the system.


The third
respondent, Ng Wan Ying, female, 27
years old. She is a holder of Bachelor of Accountancy from Universiti Utara
Malaysia. Miss Ng currently works as an accountant at Sri Maju Sdn Bhd. Sri
Maju Sdn Bhd is Small Medium Enterprise that sells stationaries. During the
interview, she gives her fair view and honest opinion regarding the Goods and
Services Tax (GST). As for her perception, she clearly states that the GST is a
burden, be it to the owner of the business, or for the customers. She feels
that the 6% rate of the GST is quite high for everyone to bear. Miss Ng also
said, she does not see any benefits from the introduction of the GST. When
asked about the process in dealing with the Royal Customs Malaysian Department
(RCMD), she said the process is simple, convenient and user-friendly. The
challenges and problems dealing with the GST is that, the price of the goods
increases and so does the cost of living. It has become a burden for the
societies. Lastly, Miss Ng also gave her hope regarding the GST. She hopes that
the GST rate can be reduced, or even better, just stop the implementation of
the GST.