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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Main Authors: Fernando, Yudi, Chat, Chukai
Format: Article
Language:English
Published: Elsevier 2018
Subjects:
Online Access: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
id ump-24450
recordtype eprints
spelling 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
repository_type Digital Repository
institution_category Local University
institution Universiti Malaysia Pahang
building UMP Institutional Repository
collection Online Access
language English
topic HD Industries. Land use. Labor
spellingShingle 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
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