101 International Academic Research Journal of Social Science 1(2) 2015 Page 101-106 Public Awareness Towards Goods and Services Tax (GST) in KUALA LUMPUR, MALAYSIA Noormahayu Binti Mohd Nasir 1 , Ashimah Binti Abdullah Sani 2 , Nor Marini Binti Mohtar 3 and Zu Khairunnisa Binti Zainurdin 4 Department of Economics, Faculty of Business Management, Universiti Technologi MARA (Perak), 32610 Bandar Seri Iskandar, Perak, Malaysia Corresponding email noorm492@perak.uitm.edu.my, ashim140@perak.uitm.edu.my, norma506@perak.uitm.edu.my, zukhairunnisa@gmail.com Article Information Abstract Keywords GST, Tax Compliance, Tax Awareness, Tax Morale, Tax Knowledge This research aims to examine the key factor that has contributed to the public awareness towards Goods and Services Tax (GST) in Kuala Lumpur. In this study, several identifiable variables were selected concerning tax knowledge, tax morale and tax compliance. Using questionnaire as a research instrument, 302 sets of questionnaires had been distributed. Multiple regression analysis was used to test the cause of relationship among tax knowledge, tax morale, and tax compliance with taxpayer’s awareness on GST. The results revealed that all of three independent variables were found to have significant impact toward the publics’ awareness on Goods and Services Tax (GST). INTRODUCTION On 10th October 2014 in Budget 2015 speech by YAB Dato’ Seri Mohd Najib Abdul Razak the Prime Minister of Malaysia announced that Malaysia is going to implement Good and Services Tax that as replacement of Sales and Services Tax (SST) on 1st April 2015 and GST rate is fixed at 6%. As for now, Malaysia has the lowest rate of GST among the ASEAN countries. Malaysia government has facing budget deficits for years since 1997 because of Asian Financial Crisis. Therefore, governments try to find ways to increase more tax and enhance nation revenue. This revenue will be spending for national development. Despite, most of the taxpayers are not willing to spending much more on tax which they may have reaction against the government policy (Boonyarat et al, 2014). The main objective of the introduction of Goods and Services Tax (GST) in Malaysia is to improve the country revenue, enhance the efficiency and effectiveness of the existing tax system to replace the weaknesses of SST. The introduction of GST in Malaysia has received many arguments from various parties. Responsibility of taxpayer’s associated with awareness taxpayer. According to Sumartaya & Hafidiah (2014) the taxpayer that recognized as having awareness if they knows the reasons why tax been introduce and knows the tax rules and regulations. PROBLEM STATEMENT Goods and Services tax (GST) issue has been debated for several years since 2005’s Malaysia budget. Malaysia has intended to implement GST on January 1, 2007 but it was delayed on February 22, 2006 due to political issues and readiness issues. Some of the individuals support the implementation of GST, some oppose to it. The