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The Impact of Income Tax on Students’ Spending In Universiti Malaysia
Terengganu (UMT)
Wahidayu binti Abdullah
Supervisor: Dr. Bayu Taufiq Possumah
Bachelor of Economics (Natural Resources)
School of Social and Economic Development
This study examines the impact or influence of income tax on students’ spending in
Universiti Malaysia Terengganu (UMT). The general objective of this study is to analyze
the impact of income tax on students’ spending in UMT. The two specific objectives
of this study are to identify the relationship between income tax and the spending of
students in UMT and to identify the total spending of Universiti Malaysia Terengganu’s
students over a semester. This study used the primary data collection method through
questionnaire. Respondents were picked from UMT’s students. The analysis methods
used were Descriptive Analysis, Correlation Analysis, and OLS. Data were analyzed
using SPSS software and Microsoft Excel. This study found that income tax has positive
impact on students’ spending in UMT although it is weak. Majority of UMT’s students
spend at a modest rate ranging from RM1,000 to RM2,000.
Keywords: income tax, expenditure, students, Universiti Malaysia Terengganu.
1451 | UMT UNDERGRADUATE RESEARCH DAY 2018