Taxpayers' knowledge of Goods and Services Tax (GST) serves as a fundamental driving factor for voluntary compliance behaviour. When tax payers are equipped with a good level of GST knowledge, they are more likely to be alert to GST policies and its related information, which improve GST policies application. Further, research studies show taxpayers are likely to have a favourable attitude towards tax system when they possess better level of tax knowledge. In Malaysia, GST implementation was supported by substantial governmental funding for training programmes directed mainly at business entities. GST training grants were provided for talks, workshops
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