The aim of this study is to investigate the perception of taxpayers towards the
implementation of goods and services tax (GST) in Malaysia. Theory of
reasoned action proposed by Fishbein and Ajzen (1975) was used as the
underlying theory for the study. One hundred and three respondents in Kedah
and Perlis participated in the study. Multiple regressions were employed to
examine the relationship between attitude and subjective norm on behavioural
intention to comply with GST. Results show that attitude and subjective norms
variables were significantly and positively related to behavioural intention. All
these independent variables were able to explain 28% variance in behavioural
intention to comply with GST. Implications and recommendations for policy
makers are discussed.
