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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| Format: | Article |
| Language: | English |
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Elsevier
2018
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| Online Access: | http://umpir.ump.edu.my/id/eprint/24450/1/Value%20Co-Creation%2C%20Goods%20and%20Service%20Tax.pdf |
| _version_ | 1825812611610968064 |
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| author | Fernando, Yudi Chat, Chukai |
| author_facet | Fernando, Yudi Chat, Chukai |
| author_sort | Fernando, Yudi |
| collection | UMP |
| 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. |
| first_indexed | 2024-03-06T12:31:44Z |
| format | Article |
| id | UMPir24450 |
| institution | Universiti Malaysia Pahang |
| language | English |
| last_indexed | 2024-03-06T12:31:44Z |
| publishDate | 2018 |
| publisher | Elsevier |
| record_format | dspace |
| spelling | UMPir244502019-11-20T04:07:31Z 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. (Published) https://doi.org/10.1016/j.rtbm.2018.10.001 https://doi.org/10.1016/j.rtbm.2018.10.001 |
| spellingShingle | HD Industries. Land use. Labor Fernando, Yudi Chat, Chukai Value Co-Creation, Goods and Service Tax (GST) Impacts on Sustainable Logistic Performance |
| title | 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_short | 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 |
| topic | HD Industries. Land use. Labor |
| url | http://umpir.ump.edu.my/id/eprint/24450/1/Value%20Co-Creation%2C%20Goods%20and%20Service%20Tax.pdf |
| work_keys_str_mv | AT fernandoyudi valuecocreationgoodsandservicetaxgstimpactsonsustainablelogisticperformance AT chatchukai valuecocreationgoodsandservicetaxgstimpactsonsustainablelogisticperformance |