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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| 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 |
| Summary: | 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. |
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