PERCEPTION AND AWARENESS ON THE IMPLEMENTATION OF GOODS AND SERVICE TAX (GST) IN MALAYSIA: A LITERATURE REVIEW

Abstract

This study aims to explore both the perceptions and awareness of the implementation of the Goods and Services Tax (GST) in Malaysia. Tax knowledge is an essential component to enhance public awareness of GST. Knowledge concerning multiple advantages of GST for the nation in the long run is not well known to the public. Nevertheless, previous studies have noted that the increase in consumers’ level of awareness of GST. It is suggested that future studies can examine tax governance to investigate the tendency of tax avoidance and evasion among taxpayers.