Siti Syaqilah Hambali|Amrizah Kamaluddin
Taxpayers’ Competency Level in Governing Goods Services Tax (GST) Compliance: Malaysia Scenario
Universiti Teknologi MARA|Universiti Teknologi MARA
gst implementation malaysia april 2015 part tax reformation goal efficient effective taxation system successful tax reformation requires high acceptance taxpayers order aid acceptance gst implementation taxpayers need good competency level reflected proper knowledge awareness gst system also known gst literacy thus main objective study assess level gst literacy taxpayers secondly current study aims identify relationship gst literacy level gst acceptance taxpayers questionnaires distributed 150 secondary school teachers johor one states malaysia finding indicates respondents literacy rate towards gst implementation malaysia fair results imply secondary school teachers moderate knowledge level high awareness level gst implementation malaysia study proves statistically positive significant relationship gst literacy gst acceptance