The government has already implemented the Goods and Service Tax (GST) by replacing the Sales and Service Tax (SST) in Malaysia starting on 1st April 2015. However, there are many argument and issues arise include the willingness of the taxpayer to comply with the new tax system, the effect of GST on price of goods and other issues from the businesses, academicians, taxpayer itself, and the professionals. Even though, at first the action taken by the government creates many issues and argument, but the number of business entities that has been registered with the new taxation system is more than what is expected by the government. Thus, the researcher has conduct a study to identify what are the factors that can influence the business entities intention to comply with the GST after it has been implemented using the Theory of Reason Action and other additional variable. The researcher has distributed questionnaires which consist of 25 questions to 176 respondents in Shah Alam, Selangor. It was found that, attitude behaviour,, subjective norms and adequate information has a significant relationship in influencing the business entities in Shah Alam to comply with the Goods and Service Tax (GST).
