Impak Cukai dan Subsidi terhadap Bil Utiliti Pengguna (The Effect of Taxes and Subsidies on Consumer’s Utility Bills)

Abstract

Utiliti merupakan antara keperluan utama masyarakat moden masa kini terutama sekali masyarakat bandar. Namun, pelaksanaan cukai dan subsidi terhadap utiliti tertentu terutama sekali air, elektrik dan internet dilihat mempengaruhi kebajikan pengguna. Justeru, kajian ini bertujuan untuk menganalisis persepsi pengguna terhadap impak pelaksanaan cukai dan subsidi ke atas bil utiliti pengguna. Soalselidik telah diedarkan dan dijawab oleh responden yang tinggal di Lembah Klang secara bersemuka dan atas talian. Kesemua maklumat daripada soalselidik ini dianalisis dengan menggunakan analisis faktor. Keputusan menunjukkan pelaksanaan dasar cukai dan subsidi terhadap bil utiliti bulanan signifikan memberi kesan kepada penduduk Lembah Klang dari 2 aspek. Pertama, penjimatan subsidi dari bil elektrik dapat digunakan bagi pembelian keperluan harian yang lain manakala penjimatan subsidi dari bil air digunakan untuk menambah tabungan keluarga. Kedua, pemberian subsidi wajar diberikan ke atas perkhidmatan sanitasi agar peningkatan kuasa beli keluarga berlaku memandangkan penjimatan dari subsidi tersebut boleh digunakan untuk perbelanjaan lain. Memandangkan kajian ini mengambilkira kesan pelaksanaan cukai dan subsidi secara serentak ke atas bil utiliti pengguna, lantas kesan sebenar jumlah sesuatu bil utiliti terhadap kebajikan pengguna dapat diperhalusi. Justeru, kadar cukai perkhidmatan dan subsidi perlu sentiasa dikaji oleh kerajaan mengikut situasi semasa terutama sekali dengan mengambilkira kesan inflasi agar kebajikan pengguna tidak terjejas

Abstract: Utilities are among the primary needs of modern society today, especially urban communities. However, the implementation of taxes and subsidies on certain utilities especially water, electricity and internet are seen to affect the welfare of consumers. Therefore, this study aims to analyse consumer perception of the impact of taxes and subsidies on consumer utility bills. The questionnaire was distributed and answered by respondents living in the Klang Valley both face-to-face and online. All information from these questionnaires were analysed using factor analysis. Results show that the implementation of tax and subsidy policies on monthly utility bills significantly affects the residents of the Klang Valley in two aspects. First, subsidy savings from electricity bills can be used to purchase other daily necessities while subsidy savings from water bills are used to increase family savings. Second, subsidies should be given on sanitation services in order to increase the purchasing power of families since the savings from the subsidies can be used for other expenses. Since this study takes into account the effect of the simultaneous implementation of taxes and subsidies on consumer utility bills, then the actual effect of the amount of a utility bill on consumer welfare can be refined. Therefore, the service tax and subsidy rates should always be reviewed by the government according to the current situation, especially by taking into account the impact of inflation so that the welfare of consumers is not affected.

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