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:	HD Industries. Land use. Labor
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
_version_	1777416663170285568

Value Co-Creation, Goods and Service Tax (GST) Impacts on Sustainable Logistic Performance

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