📄 Abstract
This study explores taxpayers perceptions of the costs of service within the logistics industry after the implementation of Goods and Services Tax (GST). The study showed a significant difference in taxpayers perceptions of service costs across geographical locations and annual turnover. The researchers employed a descriptive research design to examine taxpayers perceptions of service costs post-GST implementation. Convenient random sampling was utilized to ensure a representative sample across various demographic segments. Quantitative data was collected and analyzed using statistical techniques, notably ANOVA, with SPSS software facilitating efficient analysis. While rural areas tend to perceive an increase in service costs, urban areas generally report a reduction. Factors contributing to changes in service costs were analyzed, with increased compliance costs identified as a significant driver of elevated expenses. Conversely, simplifying the input tax credit process effectively reduced service costs. The study aims to offer valuable insights into the impact of GST on the logistics sector by examining taxpayers perceptions of service costs.
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📚 How to Cite:
Ranjeet Kumar Ambast, Amit Gupta, Prof. Shailendra Singh Bhadouria , SMOOTHER OR BUMPIER RIDE? A STUDY ON TAXPAYER EXPERIENCES WITH COST OF SERVICE AFTER THE GST ROLLOUT , Volume 11 , Issue 5, may 2024, EPRA International Journal of Economics, Business and Management Studies (EBMS) , DOI: https://doi.org/10.36713/epra16759