| 总结: | This study seeks to examine the impact of GST knowledge and its effectiveness towards GST compliance. Previous literature have established the importance of tax education in promoting voluntary compliance. Nevertheless, since the introduction of GST is new in Malaysia, it needs to be clearly communicated and understood before the businesses can comply. In this study, 400 sets of questionnaires were distributed to selected companies to probe their understanding and knowledge about GST compliance in Malaysia. The results showed three variables, namel; educational level, cost of compliance and GST readiness significantly influenced GST compliance. With better understanding of GST, it will increase the companies’ level of confidence and improve their GST compliance. The GST regulatory requirements are mandatory, thus imposing huge burden and costs on businesses. The findings of this study lead to the practical business implications which can bring changes in organizational behaviour and improvement on their tax management. On the other hand, this study will trigger the tax authority to improve their GST education programs which will enhance the efficiency of their roles. © 2017 American Scientific Publishers. All rights reserved.
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