The Determinants of Perceive Impact on Tourism Tax Implementation among Foreign Tourist in Pahang

Purpose: to study the awareness, knowledge and readiness of perceive impact on tourism tax implementation among foreign tourists in Pahang Design/methodology/approach: For the purpose of this research, primary data were used as the data collection method which is a questionnaire distribution. A set of questionnaires has been developed and distributed total of 384 sets and only managed to get 147 responses. Descriptive analysis, reliability analysis, normality analysis and correlation analysis were used to test the independent variables and dependent variable. Findings: The results indicate that foreign tourists' apprehension positively influenced the awareness, knowledge and readiness of perceive impact on tourism tax implementation which also has a positive significant correlation Research limitations/implications: All the hypothesis are supported which means the relationship between awareness, knowledge and readiness of perceive impact on implementation of tourism tax among foreign tourists in Pahang are positive significant. Practical implications: The study clearly maps the perceive impact on tourism tax implementation among foreign tourist in Pahang. Originality/value: This topic consider new for Malaysia study because the tourism tax just implemented previous year and the result from this study will give a lot of information and benefit to the Malaysia government and Pahang state regarding effect of tourism tax to the tourists.