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This study investigates factors that influence tax compliance among the Malaysian public with the implementation of Goods and Services Tax (GST) from 2015 to 2018. In particular, the effect of tax compliance on both tax knowledge and tax morale was examined. This study also examined the mediating effect of tax awareness on the above relationships. This research was centred on a survey of 400 taxpayers in Peninsular Malaysia. The data was analysed using multiple regression analysis. The results depict significant relationships between the variables, thus all proposed hypotheses were accepted. The results support both the Attribution Theory and the Theory of Planned Behaviour. This study offers meaningful insights into tax compliance and the relevant tax implementation for taxpayers and policymakers. Additionally, a model that can be tested in other jurisdictions was also proposed. The findings should increase taxpayer awareness of the importance of tax knowledge, as well as help policymakers draft appropriate tax

Goods and Services Tax Revisited: Tax Compliance among the Malaysian Public, 2015–2018