Malaysians should enjoy good economic growth and higher per capita income with a better quality of life. Based on new budget 2016, government will focus on the middle-income households (M40 households) which it indicates monthly income ranging between RM3, 860 and RM8, 320. In the budget, the government has provided the tax relief for the taxpayers to ease their burden. Furthermore, this research focused on public servants as the government provides assistance to the public servants in ord...