Factor of Enhancing Sales and Services Tax Compliance Among Small Medium Enterprise (SMEs) In Kelantan

The implementation of SST by the Malaysian government on 1st September 2018 contributes towards various perceptions and effect from Malaysian society, either positively or negatively. This study aims to examine the factors that Enhancing Sales and Services Tax Compliance (SST) on SMEs with the particular reference to element of tax compliance which are awareness, knowledge, technology, and size of the business. Royal Malaysia Customs Department (RMCD) is chosen by government as ‘collector’ to collect tax from customers. There are 108 SMEs have been chosen as respondents in this study. This method is using analysis and theoretical framework. This is important to examine current situation of Royal Malaysia Customs Department (RMCD) and the theoretical framework is supported by previous researches in identified the factors contributing towards tax compliance. Descriptive analysis such as frequencies and mean comparison, as well as inferential statistical analysis example Pearson Correlation, Multiple Regression Analysis as has been utilized. There is a significant relationship between awareness, knowledge and technology to tax compliance. Meanwhile there is no significant relationship between sizes of the business to the tax compliance.