A STUDY ON CUSTOMER’S PERCEPTION TOWARDS GOODS AND SERVICES TAX (GST)

Abstract

This research is to examine the key factor that has contributed to the customers perception towards goods and service tax (GST) in Pondicherry region. In this study several identifiable variables were selected concerning tax knowledge, tax morale, tax compliance. Using questionnaire as research instrument, 50 sets of questionnaires has been distributed. Multiple regression analysis was used to test cause of relationship among tax knowledge, tax morale, and tax compliance with tax payers awareness on GST. The result revealed that all of three independent variables were found to have significant impact towards the public awareness on goods and service tax (GST).