Value Co-Creation, Goods and Service Tax (GST) Impacts on Sustainable Logistic Performance
This paper investigates value co-creation and the impact of GST on sustainable logistic performance (SLP). Prior to data collection, metrics were verified utilizing pre-and pilot tests to ensure that measurement items were properly adapted. Then, an e-survey was conducted among Goods and Service Tax...
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ump-244502019-11-20T04:07:31Z http://umpir.ump.edu.my/id/eprint/24450/ Value Co-Creation, Goods and Service Tax (GST) Impacts on Sustainable Logistic Performance Fernando, Yudi Chat, Chukai HD Industries. Land use. Labor This paper investigates value co-creation and the impact of GST on sustainable logistic performance (SLP). Prior to data collection, metrics were verified utilizing pre-and pilot tests to ensure that measurement items were properly adapted. Then, an e-survey was conducted among Goods and Service Tax (GST) registered logistic service providers (LSPs) in Malaysia using stratified random sampling. A total of 145 LSPs registered under the Malaysian GST scheme participated in the survey. The study found that open dialogue and limited access during value co-creation partially supported SLP. A positive link proved that risk assessment and transparency fully supported SLP. LSPs that have not conquered the nuisances of GST implementation have a reduced ability to compete globally. LSPs are needed to create useful CSR programmes and civilian-led humanitarian operations when a natural disaster occurs. The LSPs that have a high degree of SLP can create more job opportunities for disabled workers, provide a better workplace for women employees and increase employment for ethnic minorities. Elsevier 2018-09 Article PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/24450/1/Value%20Co-Creation%2C%20Goods%20and%20Service%20Tax.pdf Fernando, Yudi and Chat, Chukai (2018) Value Co-Creation, Goods and Service Tax (GST) Impacts on Sustainable Logistic Performance. Research in Transportation Business & Management, 28. pp. 1-11. ISSN 2210-5395 https://doi.org/10.1016/j.rtbm.2018.10.001 https://doi.org/10.1016/j.rtbm.2018.10.001 |
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English |
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HD Industries. Land use. Labor |
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HD Industries. Land use. Labor Fernando, Yudi Chat, Chukai Value Co-Creation, Goods and Service Tax (GST) Impacts on Sustainable Logistic Performance |
description |
This paper investigates value co-creation and the impact of GST on sustainable logistic performance (SLP). Prior to data collection, metrics were verified utilizing pre-and pilot tests to ensure that measurement items were properly adapted. Then, an e-survey was conducted among Goods and Service Tax (GST) registered logistic service providers (LSPs) in Malaysia using stratified random sampling. A total of 145 LSPs registered under the Malaysian GST scheme participated in the survey. The study found that open dialogue and limited access during value co-creation partially supported SLP. A positive link proved that risk assessment and transparency fully supported SLP. LSPs that have not conquered the nuisances of GST implementation have a reduced ability to compete globally. LSPs are needed to create useful CSR programmes and civilian-led humanitarian operations when a natural disaster occurs. The LSPs that have a high degree of SLP can create more job opportunities for disabled workers, provide a better workplace for women employees and increase employment for ethnic minorities. |
format |
Article |
author |
Fernando, Yudi Chat, Chukai |
author_facet |
Fernando, Yudi Chat, Chukai |
author_sort |
Fernando, Yudi |
title |
Value Co-Creation, Goods and Service Tax (GST) Impacts on Sustainable Logistic Performance |
title_short |
Value Co-Creation, Goods and Service Tax (GST) Impacts on Sustainable Logistic Performance |
title_full |
Value Co-Creation, Goods and Service Tax (GST) Impacts on Sustainable Logistic Performance |
title_fullStr |
Value Co-Creation, Goods and Service Tax (GST) Impacts on Sustainable Logistic Performance |
title_full_unstemmed |
Value Co-Creation, Goods and Service Tax (GST) Impacts on Sustainable Logistic Performance |
title_sort |
value co-creation, goods and service tax (gst) impacts on sustainable logistic performance |
publisher |
Elsevier |
publishDate |
2018 |
url |
http://umpir.ump.edu.my/id/eprint/24450/ http://umpir.ump.edu.my/id/eprint/24450/ http://umpir.ump.edu.my/id/eprint/24450/ http://umpir.ump.edu.my/id/eprint/24450/1/Value%20Co-Creation%2C%20Goods%20and%20Service%20Tax.pdf |
first_indexed |
2023-09-18T22:37:01Z |
last_indexed |
2023-09-18T22:37:01Z |
_version_ |
1777416663170285568 |